Major League Football (MLFB) 10-K 29 Jul 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2019	Jul. 29, 2019	Oct. 31, 2018
Document And Entity Information
Entity Registrant Name	MAJOR LEAGUE FOOTBALL INC
Entity Central Index Key	0001308569
Document Type	10-K
Document Period End Date	Apr. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Well Known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Shell Company	false
Entity Public Float			$ 510,000
Entity Common Stock, Shares Outstanding		97,893,974
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Emerging Growth company	false
Entity Small Business	true
Entity File Number	000-51132

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Apr. 30, 2019	Apr. 30, 2018
CURRENT ASSETS
Cash	$ 5,417	$ 525
Prepaid consulting	50,000
Prepaid legal		7,500
TOTAL CURRENT ASSETS	55,417	8,025
Football equipment	125,000
OTHER ASSETS
Trademarks	1,500
Lease deposit	35,000
TOTAL OTHER ASSETS	36,500
TOTAL ASSETS	216,917	8,025
CURRENT LIABILITIES
Accounts payable	1,709,583	1,603,062
Accounts payable - related parties	46,464	60,596
Accrued former officer compensation	740,000	740,000
Accrued expenses	296,373	271,841
State income taxes payable	110,154	110,154
Convertible unsecured promissory note	50,000	50,000
Convertible secured promissory notes, net of $10,083 debt discount	154,917	100,000
Conversion option liability	78,005
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	150,648	106,421
TOTAL CURRENT LIABILITIES	3,605,555	3,311,485
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value, 300,000,000 shares authorized; 92,993,073 and 57,999,488 shares issued and outstanding at April 30, 2019 and April 30, 2018, respectively	92,993	57,999
Additional paid-in capital	23,815,614	23,189,494
Accumulated deficit	(27,297,245)	(26,550,953)
TOTAL STOCKHOLDERS' DEFICIT	(3,388,638)	(3,303,460)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 216,917	$ 8,025

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2019	Apr. 30, 2018	Jun. 05, 2014
CURRENT LIABILITIES
Debt discount	$ 100,083
STOCKHOLDERS' DEFICIT
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000	150,000,000
Common stock, shares issued	92,993,073	57,999,488
Common stock, shares outstanding	92,993,073	57,999,488

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenue
League tryout camp fees	$ 2,100
Total Revenue	2,100
Cost of Revenue
League tryout camp expense	64,610
Total Cost of Revenue	64,610
Gross Margin	(62,510)
Operating Expenses
Salaries and wages		900
Professional fees	488,556	249,771
Football equipment expense	15,000
General and administrative	58,098	58,490
Total Operating Expenses	561,654	309,161
Operating Loss	(624,164)	(309,161)
Other Income (Expense)
Tax penalties and interest	(19,132)	(18,021)
Write-off of furniture, fixtures and equipment		2,494
Provision for settlement of contract dispute		(20,000)
Cancellation of accounts payable	90,796	52,583
Interest expense	(185,387)	(56,521)
Late charges	(5,400)
Initial fair value of conversion option liability	(39,132)
Gain from change in fair value of conversion option liability	36,127
Total Other Expense	(122,128)	(44,453)
Net Loss	$ (746,292)	$ (353,614)
Basic and Diluted Net Loss Per Share	$ (0.01)	$ (0.01)
Weighted Average Shares - Basic and Diluted	69,545,743	56,690,996

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT - 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 that was previously issuable, Shares	400,000	(400,000)
Issuance of common stock that was previously issuable, Amount	$ 400	$ (400)
Revaluation of stock options issued for consulting services over vesting period			7,657		7,657
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’ compensation			1,176,168		1,176,168
Net loss				(353,614)	(353,614)
Ending Balance, Shares at Apr. 30, 2018	57,999,488
Ending Balance, Amount at Apr. 30, 2018	$ 57,999		23,189,494	(26,550,953)	(3,303,460)
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)
Issuance of common stock - $0.01 per share, shares	11,000,000
Issuance of common stock - $0.01 per share, amount	$ 11,000		99,000		110,000
Issuance of common stock - $0.0125 per share, shares	16,000,000
Issuance of common stock - $0.0125 per share, amount	$ 16,000		184,000		200,000
Issuance of common stock - $0.02 per share, shares	5,000,000
Issuance of common stock - $0.02 per share, amount	$ 5,000		95,000		100,000
Issuance of stock warrants for consulting services			239,979		239,979
Net loss				(746,292)	(746,292)
Ending Balance, Shares at Apr. 30, 2019	92,993,073
Ending Balance, Amount at Apr. 30, 2019	$ 92,993		$ 23,815,614	$ (27,297,245)	$ (3,388,638)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (746,292)	$ (353,614)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Write-off of furniture, fixtures and equipment		2,494
Cancellation of accounts payable	90,796
Issuance of common stock to employees for services		900
Revaluation of stock options issued for consulting services over service period	(3,865)	7,657
Amortization of debt discount on convertible secured promissory note	69,917
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
Issuance of stock warrants for consulting services	239,979
Initial fair value of conversion option liability	39,132
Gain from change in fair value of conversion option liability	(36,127)
Changes in operating assets and liabilities:
Prepaid consulting	(50,000)	83
Prepaid legal	7,500
Lease deposit	(35,000)
Accounts payable	15,725	226,912
Accounts payable - related parties	(14,132)	21,302
Accrued expenses	24,532	38,021
Accrued interest	44,227	32,308
Net cash provided by (used in) operating activities	(353,608)	276
CASH FLOWS FROM INVESTING ACTIVITIES
Trademark filing fees	(1,500)
Football equipment	(125,000)
Net cash used in investing activities	(126,500)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of note payable	75,000
Proceeds from issuance of common stock	410,000
Net cash provided by financing activities	485,000
NET INCREASE IN CASH	4,892	276
CASH - BEGINNING OF YEAR	525	249
CASH - END OF YEAR	5,417	525
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS
CASH PAID FOR INCOME TAXES
CASH PAID FOR INTEREST
NON-CASH INVESTING AND FINANCING ACTIVITIES
Exercise of stock warrant for consulting services from related party		10,000
Conversion of convertible secured promissory note	$ 15,000	$ 70,000

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 1. NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	History and Nature of Business Major League Football, Inc. (the “Company”) was originally incorporated as Universal Capital Management, Inc., a Delaware corporation, on August 16, 2004. On June 5, 2014, we amended our certificate of incorporation to (i) effect a one-for-five (1:5) reverse split of our common stock; (ii) fix the number of authorized shares of common stock after the reverse split at one hundred and fifty million (150,000,000) shares of common stock; and (iii) authorize fifty million (50,000,000) shares of “blank check” preferred stock, $0.001 par value per share, to be issued in series, and all properties of the preferred stock to be determined by our board of directors. Accordingly, all share and per share amounts included in these financial statements have been retroactively adjusted to the beginning of the period to reflect the amendment to the certificate of incorporation for the reverse split. Effective August 23, 2018, the Company filed a Certificate of Amendment to its Certificate of Incorporation. The prior authorized designated fifty million (50,000,000) shares of convertible preferred stock, par value $0.001 per share were re-designated to common stock. As a result, the Company has no authorized preferred stock. 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. Prior to July 13, 2014, our primary business was to identify and advise in development and market consumer products. Our strategy employed three primary channels: Direct Response Television (Infomercials), Television Shopping Networks and Retail Outlets. We sought to assist and enable entrepreneurs to introduce products to the consumer market. Entrepreneurs could leverage our experience and valuable business contacts in functions such as product selection, marketing development, media buying and direct response television production. Inventors and entrepreneurs submitted products or business concepts for our input and advice. We generated revenues from two primary sources (i) management of the entire business cycle of the consumer product and (ii) sales of consumer products, for which we received a share of net profits of consumer products sold. On July 14, 2014, our Company entered into and closed a definitive Asset Purchase Agreement with Major League Football, LLC, a company formed in 2009, to establish, develop and operate a professional spring/summer football league to be known as “Major League Football” (“MLFB”). Pursuant to the terms of the Asset Purchase Agreement, we issued Major League Football, LLC 8,000,000 shares of our common stock in exchange for assets of Major League Football, LLC primarily comprised of business plans and related proprietary documents, trademarks and other related intellectual property related to the development of the league. Also, our board of directors was expanded, a new management team was appointed, and several league consultants were retained by our Company. Effective November 24, 2014, the Company amended its Certificate of Incorporation with the Secretary of State of the State of Delaware changing its name to Major League Football, Inc. from Universal Capital Management, Inc. Major League Football, Inc. (the “Company”) is seeking to establish, develop and operate Major League Football (“MLFB”) as a professional spring/summer football league. We intend to fill a void by establishing franchises in cities overlooked by existing professional sports leagues and provide fans with professional football in the NFL off-seasons, which will enable it 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 sports, including the 32 NFL, 9 Canadian Football League, the proposed professional XFL League, 627 NCAA, 91 NAIA, 142 JUCO’s, 27 Canadian Universities, and thousands of high school and collegiate institution teams. MLFB will serve as a pipeline to develop players on and off the field, coaches, officials, scouts, trainers and all other areas of the game that the National Football League (NFL) needs today. We will also give NFL representatives the opportunity to view our team practices, game footage, practice tapes and confer with league coaches, team officials and staff. We believe this will provide our league with recognition and demonstrate our economic model and the market’s desire for spring football. Our official launch was with tryout camps held at four locations in March and April of 2019. The Company plans a full 6 team, 8 game regular season for 2020 beginning with a full training camp in April 2020 and games in May, June and July 2020. We anticipate holding one championship game following the 2020 regular season. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had $2,100 of revenue, $353,608 of net cash used in operating activities and a net loss of $746,292 for the year ended April 30, 2019 and no revenue, $276 of net cash provided by operating activities and a net loss of $353,614 for the year ended April 30, 2018. At April 30, 2019, the Company has a working capital deficit of $3,550,138, an accumulated deficit of $27,297,245 and a stockholders' deficit of $3,388,638, which could have a material impact on the Company's financial condition and operations. At April 30, 2019, the Company does not have cash resources or current assets to pay its obligations. In view of these matters, recoverability of asset amounts shown in the accompanying financial statements is dependent upon the Company’s ability to achieve 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 issuance date of this report. 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 debt securities, until such time that funds provided by operations, if ever, are sufficient to fund working capital requirements. The financial statements do not include any adjustments relating to the recoverability or classification of recorded assets and liabilities that might result should the Company be unable to continue as a going concern. 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 the statements 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 April 30, 2019 and 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 April 30, 2019 and 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. Concentration of Revenues The Company had $2,100 and zero revenue for the years ended April 30, 2019 and 2018. respectively. The revenue for the year ended April 30, 2019 was entirely from league tryout football camps. Property and Equipment The Company has $125,000 and $0 of Football Equipment at April 30, 2019 and 2018, respectively. The Football Equipment is practice jerseys and shorts held in storage to be utilized in the planned league operations in 2020. For financial accounting purposes, depreciation for the football equipment is computed by the straight-line method over an estimated useful life of 5 to 7 years. There was no depreciation expense for the years ended April 30, 2019 and 2018 because the football equipment has not been put into use because no football games have been played using this equipment. Due to the settlement of a lawsuit on February 5, 2018 (See Note 8 – Commitments and Contingencies), the Company gave up all rights, title and interest to business equipment and office furniture in its previous Florida corporate office. Accordingly, during the year ended April 30, 2018, the Company wrote off the remaining net book value of $2,494. 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 to be used to measure fair value: Level 1 Level 1 applies to assets or liabilities with 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, football equipment, 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 April 30, 2019: Carrying Value At April 30, Fair Value Measurements at April 30, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 78,005 $ — $ — $ 78,005 The following is a summary of activity of Level 3 assets and liabilities for the year ended April 30: 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 (36,127 ) Balance – April 30, 2019 $ 78,005 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying Statement of Operations. Revenue Recognition League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. From March 1, 2019 through March 30, 2019, the Company held four tryout camps resulting in $2,100 of revenue recorded for the year ended April 30, 2019. There were no tryout camps during the year ended April 30, 2018. 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. The Company football operations had not commenced as of April 30, 2019, there was no revenue from football league operations during the years ended April 30, 2019 and 2018, respectively. 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. Income Taxes Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or noncurrent depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce the deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. At April 30, 2019 and 2018, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements. 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. The Company’s diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. At April 30, 2019, there were options to purchase 1,200,000 shares of the Company’s common stock, 2,450,000 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 16,445,540 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 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. New Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize a right-of-use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification as a finance or operating lease. ASU 2016-02 is effective for the Company on April 30, 2019. The Company does not expect that the adoption of ASU 2016-02 will have a material impact on the Company’s financial statements. In June 2018, the FASB issued Accounting Standards Update 2018-07, Compensation - Stock Compensation, which aligns the accounting for share-based payments to non-employees with the accounting for share based payments to employees. The new standard will apply for annual periods beginning after December 15, 2018, including interim periods therein, and requires modified retrospective application. Early adoption is permitted. The Company early adopted this update and it did not cause a material change to the Company’s financial statements. The Company has evaluated other recent accounting pronouncements and their adoption, and has not had, and is not expected to have, a material impact on the Company’s financial position or results of operations. Other new pronouncements issued but not yet effective until after April 30, 2019 are not expected to have a significant effect on the Company’s financial position or results of operations.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 2.– ACCRUED EXPENSES	The Company has recorded accrued expenses that consisted of the following: April 30, 2019 April 30, 2018 Penalties and interest - unpaid state income tax $ 219,209 $ 200,077 Unpaid federal income tax 1,764 1,764 Legal settlement 70,000 70,000 Late charges on unpaid promissory note 5,400 - Total Accrued Expenses $ 296,373 $ 271,841

DEBT

DEBT	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 3. DEBT	April 30, 2019 April 30, 2018 Notes Payable: Note payable – Nov 18, 2015. Interest at 8% and principal payable on demand. In Default at April 30, 2019 100,000 $ 100,000 Note payable – Jun 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Note payable – Aug. 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Note payable – Sept. 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – Sept. 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Note payable – Sept. 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – Oct. 3, 2016. Interest at 4% and principal payable on demand. 20,000 20,000 Total Notes payable $ 230,000 $ 230,000 At April 30, 2019 and 2018, the Company has 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 year ended April 30, 2019, the Company recorded $15,674 of interest expense in the accompanying Statement of Operations and at April 30, 2019, the Company has accrued $46,521 of interest related to the Notes Payable as accrued interest in the accompanying Balance Sheet. Additionally, included in the above is a $100,000 Note Payable dated November 18, 2015 that is in default and the Company has recorded a $5,400 late fee as accrued expense in the accompanying Balance Sheet at April 30, 2019. April 30, 2019 April 30, 2018 Notes Payable, Related Party: Notes payable, related party. No interest and principal payable on demand. $ 2,300 $ 2,300 At April 30, 2019 and 2018, the Company has 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. See Note 7 – Related Party Transactions. April 30, 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 April 30, 2019 and 2018, the Company has 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 April 30, 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 year ended April 30, 2019, the Company recorded $2,500 of interest expense in the accompanying Statement of Operations and at April 30, 2019, the Company has accrued $7,616 of interest related to the convertible unsecured note payable Notes Payable as accrued interest in the accompanying Balance Sheets. April 30, 2019 April 30, 2018 Convertible Secured Note Payable: Secured convertible promissory note payable #1 – 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 #2 – originally issued May 17, 2018 - Interest accrued at 8% - principal and interest due May 17, 2019 80,000 - Less: debt discount (10,083 ) - Total Convertible Secured Notes Payable, net of debt discount $ 154,917 $ 100,000 Convertible Secured Note Payable - #1 At April 30, 2018, the Company had a remaining balance of $100,000 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 April 30, 2019. See Note 5 – Stock. The promissory note was due and payable on June 9, 2017 and as a result, is in default at April 30, 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 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 year ended April 30, 2019, the Company recorded $19,935 of interest expense in the accompanying Statement of Operations and at April 30, 2019, $90,392 of accrued interest was recorded in the accompanying Balance Sheet. See Note 9 – Subsequent Events. 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. 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 Statement of Operations. From the note issue date of May 17, 2018 to April 30, 2019, the Company recorded $69,917 for amortization of the debt discounts discussed above and recorded to interest expense in the accompanying Statement of Operations. The Company performed a revaluation of the conversion option liability using the Binomial Lattice Pricing Model at April 30, 2019 that resulted in a value of $78,005. As a result, the Company recorded $36,127 of a gain from the change in the fair value of conversion option liability, recorded in Other Income (Expense) in in the accompanying Statement of Operations for the year ended April 30, 2019. The revaluation of the conversion option liability at April 30, 2019 was calculated using the Binomial Lattice option pricing model with the following assumptions; stock price $0.02, conversion price $0.009, expected term of 0.05 years, expected volatility of 349% and discount rate of 2.38%. The change in the conversion option liability assumed that 8,888,889 shares would be issued upon conversion of the promissory note at April 30, 2019.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 4. INCOME TAXES	The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The deferred tax assets at April 30, 2019 and 2018 consist of net operating loss carryforwards and differences in the book and tax basis assets. On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%. The rate reduction is effective January 1, 2018 and is permanent. The Act has caused the Company’s deferred income taxes to be revalued. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through income tax expense. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 (“SAB 118”), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company’s continued analysis or further regulatory guidance that may be issued as a result of the Act. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended April 30, 2019 and 2018 were as follows: For the Year Ended April 30, 2019 2018 Statutory federal rate (21.00 )% (30.40 )% State tax rate, net of federal effect (5.75 )% (5.75 )% Change in federal tax rates 0 % 9.40 % Change in valuation allowance 26.75 % 26.75 % Total provision for income taxes 0 % 0 % The Company’s income tax benefit differs from the “expected” income tax benefit for federal income tax purposes as follows: For the Year Ended April 30, 2019 2018 Income tax benefit at U.S. Federal Income Tax rate $ (152,000 ) $ (1,609,000 ) State income taxes, net of federal benefit (41,000 ) (467,000 ) Effect of change in federal statutory rate - 1,378,000 Change in valuation allowance 193,000 698,000 Net Income tax benefit $ — $ — The Company’s approximate net deferred tax assets are as follows: April 30, 2019 2018 Deferred tax assets: Net operating loss carry forward $ 4,738,000 $ 4,545,000 Total deferred tax assets $ 4,738,000 $ 4,545,000 Less: deferred tax asset valuation allowance (4,738,000 ) (4,545,000 ) Total Net deferred tax assets $ - $ - The net operating loss carryforward was approximately $17,711,000 and $16,989,000 at April 30, 2019 and 2018, respectively. The Company provided a valuation allowance equal to the deferred income tax assets for the years ended April 30, 2019 and 2018 because it was not known whether future taxable income will be sufficient to utilize the loss carryforward and other deferred tax assets. The increase in the valuation allowance was $193,000 in 2019. The potential tax benefit arising from the net operating loss carryforward of $16,656,000 from the period prior to Act’s effective date will expire in 2038. The potential tax benefit arising from the net operating loss carryforward of $1,055,000 from the period following to the Act’s effective date can be carried forward indefinitely within the annual usage limitations. Additionally, the future utilization of the net operating loss carryforward to offset future taxable income is subject to an annual limitation as a result of ownership or business changes that may occur in the future. The Company has not conducted a study to determine the limitations on the utilization of these net operating loss carryforwards. If necessary, the deferred tax assets will be reduced by any carryforward that may not be utilized or expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance. The Company does not have any uncertain tax positions or events leading to uncertainty in a tax position. The Company’s Corporate Income tax returns for tax years from 2005 (initial tax year) through 2018 remain subject to Internal Revenue Service examination because the Company has not filed tax returns for these years. At April 30, 2019 and 2018, 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 the accompanying Balance Sheets. Additionally, the Company owes the State of Delaware for assessed penalties and interest from the tax year ending April 30, 2007 of $219,209 and $200,077, which is included as accrued expenses in the accompanying Balance Sheets at April 30, 2019 and 2018, respectively. 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.

STOCK

STOCK	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 5. 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 50,000,000 shares of convertible preferred stock, par value $0.001 per share were re-designated to common stock. As a result, the Company has no authorized preferred stock. At April 30, 2019, 94,493,073 shares were issued and 92,993,073 shares outstanding. 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 outstanding at April 30, 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 two former employees. 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 3 – 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 7 - 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 7 – 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 3 – 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. 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 – Related Party Transactions. On March 5, 2019, the Company and an investor executed a subscription agreement from a private placement offering for the sale of 5,000,000 shares of stock at a purchase price of $0.02 per share or a total of $100,000. See Note 7 – Related Party Transactions.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 6. 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, 2019, 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 year ended April 30, 2019 in the accompanying Statement of Operations. In February 2019, 40,000 options expired as they were not exercised before the end of the exercise period. 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 stock option activity for the year ended April 30, 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 $ — Expired, February, 2019 (40,000 ) $ 1.00 — $ — Outstanding, April 30, 2019 1,200,000 $ 0.05 5.21 $ — Exercisable, April 30, 2019 1,200,000 $ 0.05 5.21 $ — In August 2018, January 2019 and from February through April 2019, 1,800,000, 370,000 and 1,212,500 warrants, respectively, expired as they were not exercised before the end of the exercise period. The Company determined that a stock warrant issued April 26, 2015 to purchase 300,000 shares of common stock to a consultant for services provided had not been recorded. The stock warrant vested 50% or 150,000 shares on April 26, 2016 and the remaining 50% or 150,000 shares on April 26, 2017. The Company valued the stock warrant in accordance with ASC 505-50, Equity Based Payments to Non-Employees, using the Black Scholes Pricing Model to determine the fair value. The fair value for the stock warrant was $239,979, which was recorded to consulting expense for the year ended April 30, 2019. The Company used the following assumptions in estimating fair value: Stock Price $ 0.80 Exercise Price $ 0.30 Expected Remaining Term 5 years Volatility 340 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 2 % The following table summarizes stock warrant activity for the year ended April 30, 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 Correction of prior year issuance 300,000 $ 0.30 1.49 $ — Expired August 2018 (1,800,000 ) $ — — $ — Expired January 2019 (370,000 ) $ — — $ — Expired February-April 2019 (1,212,500 ) $ — — $ — Outstanding, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513 Exercisable, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 7. 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 Balance Sheets. 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 April 30, 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 Balance Sheets. See Note 3 – Debt. At April 30, 2019, the Company has recorded $46,464 of accounts payable – related parties for Company related expenses. This includes $29,756 paid by the Senior Executive Vice President on behalf of the Company, which includes $12,179 of expenses related to an office in home.. Also, $14,768 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 $29,756 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. See Note 5 - Stock Between June 8, 2018 and March 6, 2019, an investor purchased 26,000,000 shares of the Company’s $0.001 par value common stock at a purchase price of between $0.01 and $0.02 per share – See Note 5 - Stock. At April 30, 2019, the 26,000,000 shares represented approximately 28% of the Company’s issued shares of common stock and as a result, is deemed to be a related party. See Note 9 – Subsequent Events.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 8. 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 May 1, 2019, the landlord and the Company executed eleven 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 $32,500 of the $40,000 payment; and b. The Company has paid the landlord $6,036 as reimbursement for an additional months of storage space rental; and c. The Company will pay the landlord the remaining $7,500 balance on or before May 31, 2019. On May 29, 2019, the Company paid the remaining balance of $7,500 in the TCA12, LLC, a Florida limited liability company v. Major League Football Settlement Agreement. With this final payment, the parties executed release agreements and the Company has right, title and interest to the remaining football equipment has executed a lease agreement for the storage of the football equipment. See Note 9 – Subsequent Events. 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 Balance Sheets at April 30, 2019 and 2018. 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 related to $243,034 of legal services provided to the Company, which included $19,453 of interest on unpaid invoices. The retainer agreement with Mr. Bovi specified that interest will be charged at 1% per month for unpaid amounts and through April 30, 2019, the Company has recorded $71,243 of interest expense related to the unpaid invoices resulting in a total amount owed of $292,401, classified as accounts payable in the accompanying Balance Sheet. The “charging lien” states that Mr. Bovi will retain all Company documents in his possession unless paid the amount outstanding as described above. 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 $216,667, which the Company has recorded as accounts payable to Mr. Edwards in the accompanying Balance Sheets at April 30, 2019 and 2018. BodyHype: In 2016, the Company entered into an agreement with BodyHype of Canada to be the Company’s official uniform supplier and paid a $125,000 deposit related to football equipment including practice uniforms, jerseys and shorts. Because of uncertainty in 2017 related to the Company being able to successfully launch a professional football league, the entire $125,000 was expensed recorded as Football Equipment Expense for the year ended April 30, 2017. BodyHype has made a claim with the Company for an additional $140,000 payment for which the Company disputes. Based upon the claim, the Company recorded an additional $140,000 as accounts payable to BodyHype at April 30, 2019 and as a result of the Company’s planned 2020 football season, the offset was $125,000 of football equipment recorded as a fixed asset and classified as Football Equipment in the accompanying Balance Sheet at April 30, 2019. The difference of $15,000 was recorded as Football Equipment Expense in the accompanying Statement of Operations for the year ended April 30, 2019. 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. 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 has recorded accrued expenses of $70,000 for the potential settlement in the accompanying Balance Sheets at April 30, 2019 and 2018. 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 Balance Sheet at April 30, 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. The judgment remains unpaid. 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 Balance Sheets at April 30, 2019 and 2018. 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. Unpaid Taxes and Penalties At April 30, 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 Balance Sheet at April 30, 2019. Additionally, the Company owes the State of Delaware for penalties and interest from the tax year ending April 30, 2007 of $219,209, which is included as accrued expenses in the accompanying Balance Sheet at April 30, 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 Balance Sheet at April 30, 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 financial statements, the Company has received no further correspondence from the SEC and are current with all required SEC filings. Master 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 by March 1, 2019 (See Note 9 – Subsequent Events.) On January 30, 2019 and February 7, 2019, the Company paid the consultant $20,000 and $30,000 for a total of $50,000 as a good faith payment and the Company has recorded the payment as prepaid consulting in the accompanying Balance Sheet at April 30, 2019. Master Services Agreement 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, 2019. 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 recorded as consulting expense in the accompanying Statement of Operations. Lease Agreements and Use Permit Effective February 21, 2019, the Company entered into a lease agreement to lease the Virginia Beach Sportsplex in Princess Anne Commons, Virginia Beach, Virginia for up to five football plus one playoff game for the 2019 football season. The payment for each event is $7,500 per event. Additionally, the Company paid a $30,000 deposit with the execution of the lease agreement and recorded as a current asset in the accompanying Balance Sheet at April 30, 2019. The Company believes that the deposit will be transferred successfully to the 2020 football season. Additionally, and also effective February 21, 2019, the Company entered into a Use Permit Agreement for locker room rental and turf rental for ten weeks of practice time at a weekly rate of $1,200 or $12,000 in total. Effective March 12, 2019, the Company entered into a lease agreement to lease 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 and recorded as a current asset in the accompanying Balance Sheet at April 30, 2019. The Company believes that the deposit will be transferred successfully to the 2020 football season. Cancellation of Accounts Payable The Company had previously recorded $90,796 of accounts payable for alleged expenses incurred by Jerry Craig, the former CEO of the Company. The Company requested and never received supporting documentation from Mr. Craig and received correspondence that Mr. Craig would not pursue a reimbursement of the incurred expenses. Additionally, the Company requested and received a legal opinion that Mr. Craig has abandoned his claim and as a result, the Company cancelled the $90,796 of accounts payable and is included as a separate line item in the accompanying Statement of Operations for the year ended April 30, 2019. Because Mr. Craig was a former officer of the Company, the $90,796 was classified as a non-cash transaction in the accompanying Statement of Cash Flows for the year ended April 30, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 9. SUBSEQUENT EVENTS	Convertible Promissory Note – May 2, 2019 On May 2, 2019, the Company signed a Securities Purchase Agreement (“SPA”) with an investor that provides for the issuance of two 10% convertible promissory notes in the aggregate principal amount of $200,000, comprised of a First Note of $100,000 and a Back-End Note of $100,000, convertible into shares of common stock of the Company. The First Note shall be paid for by the Company as detailed below. The Back-End Note shall be paid for by the issuance of an offsetting secured promissory note issued by the investor to the Company (“Buyer Note”), provided that prior to conversion of the Back-End Note, the Investor must have paid of the Buyer Note in cash such that the Back-End Note may not be converted until it has been paid for in cash by the Investor. The Company may reject the funding of the Back-End Note by giving thirty (30) day prior written notice. Such notice must be given 30 days prior to the six (6) month anniversary of the Back-End Note. The cash funding of the Back-End Note shall be contingent on the Company maintaining a closing bid price in excess of $0.008 per share at all times. On May 2, 2019 (the Original Issue Date (OID), the Company received $85,450 of net proceeds for working capital purposes from the issuance of a $100,000 face value convertible redeemable promissory note (First Note”) with debt issue costs paid to or on behalf of the lender of $12,400 and an OID of $2,150. The terms include interest accrued at 10% annually and the principal and interest payable is payable in one year on May 2, 2020. All interest will be paid in common stock of the Company. Any amount of the principal or interest on this First Note which is not paid when due shall bear Interest at the rate of the lower of Twenty-four Percent (24%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. The First Note is exchangeable for an equal aggregate principal amount of notes of different denominations, as requested by the lender surrounding the same. 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 average of the two lowest trades of the Common Stock during the fifteen (15) trading Days immediately preceding a conversion date. The Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. The principal amount of the First Note, initially $100,000, may be prepaid in full solely during the dates set forth below, which shall be subject to the following upward adjustments, subject to the payment period upon which the date all amounts hereunder are paid in full by the Borrower occurs, as follows: Date of Note Satisfaction Payment Amount 0 to 60 days after the OID 112% of principal amount plus accrued interest 61 to 120 days after the OID 124% of principal amount plus accrued interest 121 to 180 days after the OID 136% of principal amount plus accrued interest Subsequent to 180 days after the Issue Date, the Company has no right or option to prepay the principal amount. The Company evaluated the First Note in accordance with ASC 815 “ Derivatives and Hedging On the note issue date of May 2, 2019, the Company recorded the following debt discounts as offsets to the $100,000 First Note and will be amortized over the one-year term: (1) OID of $2,150, (2) debt issue costs of $12,400 and (3) conversion option liability of $85,450. As a result, the Company recorded $120,948 of expense for the initial fair value of the conversion option liability in Other Income (Expense). Convertible Promissory Note – May 8, 2019 On May 8, 2019, the Company signed a SPA with an Investor that provides for the issuance of a 12% convertible promissory note in the principal amount of $150,000. In connection with the issuance of the promissory note, the Company will issue a common stock purchase warrant to the Investor to purchase 1,500,000 shares of the Company common stock as a commitment fee. On May 8, 2019, the Company received $121,750 of net proceeds for working capital purposes from the issuance of a $150,000 face value convertible promissory note with debt issue costs paid to or on behalf of the lender of $28,250. The terms include interest accrued at 12% annually and the principal and any amount of the principal or interest on the promissory note which is not paid when due shall bear interest at the rate of the lower of Twenty-four Percent (24%) per annum, or the highest rate permitted by law, 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 the lower of (1) the lowest trade during the previous twenty-five (25) trading days or (2) Sixty-One Percent (61%) of the of the lowest trade during the twenty-five (25) trading days immediately preceding a conversion date. The Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. The promissory note contains customary affirmative and negative covenants of the Company. In relation to the promissory note, the Company issued the lender a common stock purchase warrant with a three (3) year term to acquire 1,500,000 shares of common stock of the Company at an exercise price of $0.10 per share. The principal amount of the promissory note, initially $150,000, may be prepaid in full solely during the dates set forth below, which shall be subject to the following upward adjustments, subject to the payment period upon which the date all amounts hereunder are paid in full by the Borrower occurs, as follows: Date of Note Satisfaction Payment Amount 0 to 90 days after the Issue Date 125% of principal amount plus accrued interest 91 to 180 days after the Issue Date 135% of principal amount plus accrued interest Subsequent to 180 days after the Issue Date, the Company has no right or option to prepay the principal amount. The Company evaluated the promissory note in accordance with ASC 815 “ Derivatives and Hedging The Company evaluated the warrant and determined that there was no embedded conversion feature as the warrant contained a set exercise price with an adjustment only based upon customary items including stock dividends and splits, subsequent rights offerings and pro-rata distributions. The Company calculated the relative fair value between the note and the warrant on the issue date utilizing the Black Scholes Pricing Model for the warrant. As a result, the Company allocated $24,960 to the warrant and recorded as debt discount with an offset to additional paid in capital. The warrant calculation used the following assumptions; stock price $0.02, warrant exercise price $0.10, expected term of 3 years, expected volatility of 383% and discount rate of 2.38%. On the note issue date of May 8, 2019, the Company recorded the following debt discounts as offsets to the $150,000 promissory note and will be amortized over the nine-month term of the note: (1) debt issue costs of $28,250, (2) warrant fair value of $24,960 and (3) conversion option liability of $96,790. As a result, the Company recorded a $326,275 expense for the initial fair value of the conversion option liability, recorded as a separate item in Other Income (Expense). On May 29, 2019, the Company paid the remaining balance of $7,500 for the Office Lease settlement – see Note 8 – Commitments and Contingencies. The Company has right, title and interest to the remaining unused football equipment that was under the control of the landlord prior to the final payment. The Company had previously written off the $135,323 value of the unused football equipment at April 30, 2017 and as a result of the Company regaining control of the football equipment, will record the $135,323 as a Fixed Asset with an offset to Other Income in the Statement of Operations. On May 31, 2019, the Company signed an addendum to the Master Agreement (See Note 8 – Commitments and Contingencies) that extended the date that the Company obtained $3,000,000 of funding from March 1, 2019 to June 30, 2019. See additional extension to July 31, 2019 discussed below. On June 18, 2019, the lender of an original $550,000 face value convertible secured promissory note, elected to convert $10,000 of the principal amount of the promissory note into 900,901 shares of common stock resulting in a note balance of $75,000 after the conversion. See Note 3 – Debt. On July 1, 2019, the Company signed an addendum to the Master Agreement (See Note 8 – Commitments and Contingencies) that extended the date that the Company obtained $3,000,000 of funding from June 30, 2019 to July 31, 2019. On July 15, 2019, the Company received $50,000 of proceeds from a private placement offering representing 2,500,000 shares of stock from a related party at a purchase price of $0.02 per share. As a result of the purchase, the related party investor owns 28,500,000 shares of the Company’s common stock representing a 29.1% ownership in the Company. See Note 7 – Related Party Transactions. On July 18, 2019, the Company completed an agreement to purchase the bulk of the football equipment, helmets, pads, electronics, office equipment and supplies of the bankrupt Alliance of American Football Spring League. This agreement is through the bankruptcy court with a third party for $400,000 that was scheduled on the bankruptcy petition with a valuation in excess of $3,000,000. The Company funded an initial deposit of $25,000 on July 22, 2019 and the remaining balance of $375,000 is due by July 31, 2019. Additionally, the Company agreed to share equally the storage warehouse rent for August 2019 of $10,000 and is the warehouse currently holding the approximately 32,000 football related items covered by the agreement.

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2019
Nature Of Operations 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 the statements 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 April 30, 2019 and 2018.
Concentration of Credit Risk	Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of cash. At April 30, 2019 and 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.
Concentration of Revenues	The Company had $2,100 and zero revenue for the years ended April 30, 2019 and 2018. respectively. The revenue for the year ended April 30, 2019 was entirely from league tryout football camps.
Property and Equipment	The Company has $125,000 and $0 of Football Equipment at April 30, 2019 and 2018, respectively. The Football Equipment is practice jerseys and shorts held in storage to be utilized in the planned league operations in 2020. For financial accounting purposes, depreciation for the football equipment is computed by the straight-line method over an estimated useful life of 5 to 7 years. There was no depreciation expense for the years ended April 30, 2019 and 2018 because the football equipment has not been put into use because no football games have been played using this equipment. Due to the settlement of a lawsuit on February 5, 2018 (See Note 8 – Commitments and Contingencies), the Company gave up all rights, title and interest to business equipment and office furniture in its previous Florida corporate office. Accordingly, during the year ended April 30, 2018, the Company wrote off the remaining net book value of $2,494.
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 to be used to measure fair value: Level 1 Level 1 applies to assets or liabilities with 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, football equipment, 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 April 30, 2019: Carrying Value At April 30, Fair Value Measurements at April 30, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 78,005 $ — $ — $ 78,005 The following is a summary of activity of Level 3 assets and liabilities for the year ended April 30: 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 (36,127 ) Balance – April 30, 2019 $ 78,005 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying Statement of Operations.
Revenue Recognition	League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. From March 1, 2019 through March 30, 2019, the Company held four tryout camps resulting in $2,100 of revenue recorded for the year ended April 30, 2019. There were no tryout camps during the year ended April 30, 2018. 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. The Company football operations had not commenced as of April 30, 2019, there was no revenue from football league operations during the years ended April 30, 2019 and 2018, respectively. 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.
Income Taxes	Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or noncurrent depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce the deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. At April 30, 2019 and 2018, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.
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. The Company’s diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. At April 30, 2019, there were options to purchase 1,200,000 shares of the Company’s common stock, 2,450,000 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 16,445,540 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 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.
New Accounting Pronouncements	In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize a right-of-use asset and lease liability for all leases with terms of more than 12 months. Recognition, measurement and presentation of expenses will depend on classification as a finance or operating lease. ASU 2016-02 is effective for the Company on April 30, 2019. The Company does not expect that the adoption of ASU 2016-02 will have a material impact on the Company’s financial statements. In June 2018, the FASB issued Accounting Standards Update 2018-07, Compensation - Stock Compensation, which aligns the accounting for share-based payments to non-employees with the accounting for share based payments to employees. The new standard will apply for annual periods beginning after December 15, 2018, including interim periods therein, and requires modified retrospective application. Early adoption is permitted. The Company early adopted this update and it did not cause a material change to the Company’s financial statements. The Company has evaluated other recent accounting pronouncements and their adoption, and has not had, and is not expected to have, a material impact on the Company’s financial position or results of operations. Other new pronouncements issued but not yet effective until after April 30, 2019 are not expected to have a significant effect on the Company’s financial position or results of operations.

NATURE OF OPERATIONS AND SUMM_3

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2019
Nature Of Operations And Summary Of Significant Accounting Policies Tables Abstract
Summary of Assets and Liabilities measured at fair value on a recurring and non-recurring basis	Assets and liabilities measured at fair value on a recurring/non-recurring basis consist of the following at April 30, 2019: Carrying Value At April 30, Fair Value Measurements at April 30, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 78,005 $ — $ — $ 78,005
Schedule Of Conversion Option Liability	The following is a summary of activity of Level 3 assets and liabilities for the year ended April 30: 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 (36,127 ) Balance – April 30, 2019 $ 78,005

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Apr. 30, 2019
Accrued Expenses
Summary of Accrued Expenses	April 30, 2019 April 30, 2018 Penalties and interest - unpaid state income tax $ 219,209 $ 200,077 Unpaid federal income tax 1,764 1,764 Legal settlement 70,000 70,000 Late charges on unpaid promissory note 5,400 - Total Accrued Expenses $ 296,373 $ 271,841

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Apr. 30, 2019
Debt
Schedule of Notes Payable	April 30, 2019 April 30, 2018 Notes Payable: Note payable – Nov 18, 2015. Interest at 8% and principal payable on demand. In Default at April 30, 2019 100,000 $ 100,000 Note payable – Jun 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Note payable – Aug. 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Note payable – Sept. 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – Sept. 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Note payable – Sept. 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Note payable – Oct. 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	April 30, 2019 April 30, 2018 Notes Payable, Related Party: Notes payable, related party. No interest and principal payable on demand. $ 2,300 $ 2,300
Schedule of convertible unsecured notes payable	April 30, 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	April 30, 2019 April 30, 2018 Convertible Secured Note Payable: Secured convertible promissory note payable #1 – 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 #2 – originally issued May 17, 2018 - Interest accrued at 8% - principal and interest due May 17, 2019 80,000 - Less: debt discount (10,083 ) - Total Convertible Secured Notes Payable, net of debt discount $ 154,917 $ 100,000

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2019
Income Taxes Table Abstract
Schedule of effective income tax rate	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended April 30, 2019 and 2018 were as follows: For the Year Ended April 30, 2019 2018 Statutory federal rate (21.00 )% (30.40 )% State tax rate, net of federal effect (5.75 )% (5.75 )% Change in federal tax rates 0 % 9.40 % Change in valuation allowance 26.75 % 26.75 % Total provision for income taxes 0 % 0 %
Schedule of income tax benefit for federal income tax purposes	The Company’s income tax benefit differs from the “expected” income tax benefit for federal income tax purposes as follows: For the Year Ended April 30, 2019 2018 Income tax benefit at U.S. Federal Income Tax rate $ (152,000 ) $ (1,609,000 ) State income taxes, net of federal benefit (41,000 ) (467,000 ) Effect of change in federal statutory rate - 1,378,000 Change in valuation allowance 193,000 698,000 Net Income tax benefit $ — $ —
Schedule of deferred tax assets and liabilities	The Company’s approximate net deferred tax assets are as follows: April 30, 2019 2018 Deferred tax assets: Net operating loss carry forward $ 4,738,000 $ 4,545,000 Total deferred tax assets $ 4,738,000 $ 4,545,000 Less: deferred tax asset valuation allowance (4,738,000 ) (4,545,000 ) Total Net deferred tax assets $ - $ -

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	12 Months Ended
	Apr. 30, 2019
Stock Based Compensation
Schedule of Stock Option Activity	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 %
Schedule of Fair Value Assumptions Used to Value Stock Options	The following table summarizes stock option activity for the year ended April 30, 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 $ — Expired, February, 2019 (40,000 ) $ 1.00 — $ — Outstanding, April 30, 2019 1,200,000 $ 0.05 5.21 $ — Exercisable, April 30, 2019 1,200,000 $ 0.05 5.21 $ —
Summary of estimating fair value assumptions	The Company used the following assumptions in estimating fair value: Stock Price $ 0.80 Exercise Price $ 0.30 Expected Remaining Term 5 years Volatility 340 % Annual Rate of Quarterly Dividends 0.00 % Risk Free Interest Rate 2 %
Schedule of Warrant Activity	The following table summarizes stock warrant activity for the year ended April 30, 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 Correction of prior year issuance 300,000 $ 0.30 1.49 $ — Expired August 2018 (1,800,000 ) $ — — $ — Expired January 2019 (370,000 ) $ — — $ — Expired February-April 2019 (1,212,500 ) $ — — $ — Outstanding, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513 Exercisable, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513

NATURE OF OPERATIONS AND SUMM_4

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Conversion option liability	$ 78,005
Level 1 [Member]
Conversion option liability
Level 2 [Member]
Conversion option liability
Level 3 [Member]
Conversion option liability	$ 78,005

NATURE OF OPERATIONS AND SUMM_5

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Apr. 30, 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	(36,127)
Balance -– April 30, 2019	$ 78,005

NATURE OF OPERATIONS AND SUMM_6

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Jul. 14, 2014	Jun. 05, 2014	Apr. 30, 2019	Apr. 30, 2018	Feb. 15, 2019	Aug. 23, 2018	Apr. 30, 2017
State of incorporation			Delaware
Date of incorporation			Aug. 16, 2004
Reverse stock split ratio		one-for-five (1:5)
Common stock, shares authorized		150,000,000	300,000,000	300,000,000
Preferred stock, shares authorized		50,000,000
preferred stock, par value		$ 0.001				$ 0.001
Net cash provided by (used in) operating activities			$ (353,608)	$ 276
Stock issued in exchange for assets of Major League Football, LLC, shares	8,000,000
Net loss			746,292	353,614
Working capital deficit			(3,550,138)
Accumulated deficiency			27,297,245	26,550,953
TOTAL STOCKHOLDERS' DEFICIT			$ (3,388,638)	(3,303,460)			$ (4,214,571)
Issuance of common stock shares related to convertible debt			16,445,540
Issuance of common stock shares reserved			166,667
Preferred stock shares converted into common shares						50,000,000
Revenue			$ 2,100
Football equipment			125,000
Write-off of football equipment			$ (2,494)
Minimum [Member]
Common stock, shares authorized					200,000,000
Minimum [Member] | Football equipment [Member]
Estimated useful life			5 years
Maximum [Member]
Common stock, shares authorized					300,000,000
Maximum [Member] | Football equipment [Member]
Estimated useful life			7 years
Options [Member]
Purchase of common stock shares			1,200,000
Warrant [Member]
Purchase of common stock shares			2,450,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Accrued Expenses Details Abstract
Penalties and interest - unpaid state income tax	$ 219,209	$ 200,077
Unpaid federal income tax	1,764	1,764
Legal settlement	70,000	70,000
Late charges on unpaid promissory note	5,400
Total Accrued Expenses	$ 296,373	$ 271,841

DEBT (Details)

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

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Apr. 30, 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 ($)	Apr. 30, 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	100,083
Total Convertible Secured Notes Payable, net of debt discount	$ 154,917	$ 90,000	$ 100,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 17, 2018	Apr. 30, 2019	Apr. 30, 2018	Jan. 11, 2019
Notes payable, net of original issue discount		$ 230,000	$ 230,000
Notes payable, related parties		2,300	$ 2,300
Debt instrument, conversion price (dollars per share)				$ 0.002
Notes principal balance		$ 170,000
Common stock, shares issued		92,993,073	57,999,488
Derivative liability			$ 929,577
Expected term		18 days
Volatility		349.00%
Discount rate		2.38%
Interest expense		$ 185,387	56,521
Accrued interest		90,392
Amortization of debt discount on convertible secured promissory note		69,917
Conversion option liability		78,005
Change in fair value of conversion option liability		$ 36,127
Change in the conversion option liability		8,888,889
May 18, 2018 through January 10, 2019 [Member]
Notes principal balance		$ 15,000
Unsecured Note Payable [Member]
Notes payable, net of original issue discount		$ 50,000	50,000
Debt instrument, conversion price (dollars per share)		$ 0.30
Interest expense		$ 2,500
Accrued interest		$ 7,616
Debt instrument, interest rate		5.00%
Note Payable [Member]
Notes payable, net of original issue discount		$ 100,000	100,000
Interest rate description		The interest rate for the Notes Payable is from 4% to 8% annually and during the year ended April 30, 2019
Interest expense		$ 15,674
Accrued interest		46,521
Accrued expense		$ 5,400
Secured Promissory Note Dated March 9 [Member] | Secured promissory notes [Member]
Debt instrument, face amount			550,000
Common stock, shares issued		2,993,585
Interest expense		$ 19,935
Remaining balance		$ 85,000	100,000
Convertible Secured Note Payable 2 [Member]
Notes payable, gross	$ 75,000
Fair value of warrants	39,132
Conversion liability	75,000
Proceeds from issuance of convertible promissory notes	$ 80,000
Debt instrument, conversion price (dollars per share)	$ 0.012
Debt issuance cost	$ 5,000
Derivative liability	$ 114,132
Stock Price	$ 0.02
Expected term	1 year
Volatility	263.00%
Discount rate	0.82%
Debt instrument, interest rate	8.00%
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.
Officer [Member]
Notes payable, related parties			$ 15,300

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income Taxes Details Abstract
Statutory federal rate	(21.00%)	(30.40%)
State tax rate, net of federal effect	(5.75%)	(5.75%)
Change in federal tax rates	0.00%	9.40%
Change in valuation allowance	26.75%	26.75%
Total provision for income taxes	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income Taxes Details Abstract
Income tax (provision) at U.S. Federal Income Tax rate	$ (152,000)	$ (1,609,000)
State income taxes, net of federal benefit	(41,000)	(467,000)
Effect of change in federal statutory rate		1,378,000
Change in valuation allowance	193,000	698,000
Net Income tax benefit

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Deferred tax assets:
Net operating loss carry forward	$ 4,738,000	$ 4,545,000
Total deferred tax assets	4,738,000	4,545,000
Less: deferred tax asset valuation allowance	(4,738,000)	(4,545,000)
Total Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income Taxes Details Narrative Abstract
Federal and state effective rate	21.00%	34.00%
Change in valuation allowance	$ 193,000
Net operating loss carry-forwards	17,711,000	$ 16,989,000
Potential tax benefit	$ 16,656,000	1,055,000
Potential tax benefit expiration year	2038
Expire term	tax years from 2005 (initial tax year) through 2018
Income tax payable	$ 110,154	110,154
Penalties and Interest payable	$ 219,209	$ 200,077

STOCK (Details Narrative)

STOCK (Details Narrative) - USD ($)	Mar. 05, 2019	Feb. 06, 2019	Jan. 11, 2019	Dec. 07, 2018	Oct. 05, 2018	Jun. 08, 2018	Jan. 30, 2019	Aug. 23, 2018	Apr. 30, 2019	Jul. 18, 2018	Apr. 30, 2018	Jun. 05, 2014
Common stock, shares authorized									300,000,000		300,000,000	150,000,000
Common stock, par value									$ 0.001		$ 0.001
Common stock, shares issued									92,993,073		57,999,488
Common stock, shares outstanding									92,993,073		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	$ 0.01
Number of shares of stock under private placement				5,000,000	5,000,000	1,000,000
Amendment description								Articles of Incorporation such that all 200,000,000 shares shall be designated as common stock and the prior authorized 50,000,000 shares of convertible preferred stock, par value $0.001 per share were re-designated 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						$ 154,917		$ 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
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	$ 0.02						$ 0.0125
Common stock shares sale, shares	5,000,000						16,000,000
Common stock shares sale, amount	$ 100,000						$ 200,000

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details)	12 Months Ended
	Apr. 30, 2019$ / shares
Expected Remaining Term	18 days
Volatility	349.00%
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) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Feb. 28, 2019	Aug. 31, 2018	Apr. 30, 2019	Jan. 31, 2019	Apr. 30, 2019
Number of Options
Expired	(40,000)	(1,800,000)	(1,212,500)	(370,000)
Employee and Consultant Stock Options Outstanding [Member]
Number of Options
Outstanding, beginning				1,240,000	1,240,000
Expired					(40,000)
Outstanding, ending			1,200,000		1,200,000
Exercisable			1,200,000		1,200,000
Weighted Average Exercise Price
Outstanding, beginning				$ 0.08	$ 0.08
Expired					1
Outstanding, ending			$ 0.05		0.05
Exercisable			$ 0.05		$ 0.05
Weighted Average Remaining Contractual Life
Outstanding, beginning					6 years 15 days
Outstanding, ending					5 years 2 months 16 days
Exercisable					5 years 2 months 16 days
Aggregate Intrinsic Value
Outstanding, beginning
Outstanding, ending
Exercisable

STOCK BASED COMPENSATION (Det_3

STOCK BASED COMPENSATION (Details 2)	12 Months Ended
	Apr. 30, 2019$ / shares
Expected Remaining Term	18 days
Volatility	349.00%
Consultant Stock Warrants Outstanding [Member]
Stock Price	$ 0.80
Exercise price	$ 0.30
Expected Remaining Term	5 years
Volatility	340.00%
Annual Rate of Quarterly Dividends	0.00%
Risk Free Interest Rate	2.00%

STOCK BASED COMPENSATION (Det_4

STOCK BASED COMPENSATION (Details 3) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Feb. 28, 2019	Aug. 31, 2018	Apr. 30, 2019	Jan. 31, 2019	Apr. 30, 2019
Number of Warrants
Expired August 2018	(40,000)	(1,800,000)	(1,212,500)	(370,000)
Consultant Stock Warrants Outstanding [Member]
Number of Warrants
Outstanding, beginning				5,532,500	5,532,500
Correction of prior year issuance					300,000
Expired August 2018					(1,800,000)
Expired January 2019					(370,000)
Expired February-April 2019					(1,212,500)
Outstanding, ending			2,450,000		2,450,000
Exercisable			2,450,000		2,450,000
Weighted Average Exercise Price
Outstanding, beginning				$ 0.25	$ 0.25
Correction of prior year issuance					0.30
Outstanding, ending			$ 0.50		0.50
Exercisable			$ 0.50		$ 0.50
Weighted Average Remaining Contractual Life
Outstanding, beginning					8 months 12 days
Correction of prior year issuance					1 year 5 months 27 days
Outstanding, ending					6 months
Exercisable					6 months
Aggregate Intrinsic Value
Outstanding, beginning				$ 116,000	$ 116,000
Outstanding, ending			$ 14,513		14,513
Exercisable			$ 14,513		$ 14,513

STOCK BASED COMPENSATION (Det_5

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	Jul. 14, 2014	Feb. 28, 2019	Aug. 31, 2018	Apr. 26, 2017	Apr. 26, 2016	Apr. 26, 2015	Apr. 30, 2019	Jan. 31, 2019	Apr. 30, 2019	Apr. 30, 2018
Stock options vested				150,000	150,000	300,000
Vesting description				The stock warrant vested 50% or 150,000 shares	The stock warrant vested 50% or 150,000 shares
Revaluation of stock options issued for consulting services over service period								$ (3,865)	$ (3,865)	$ 7,657
Warrants Expired		40,000	1,800,000				1,212,500	370,000
Consulting Expense									$ 239,979
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		1,200,000
Revaluation of stock options issued for consulting services over service period									$ 3,865
Unvested option outstanding							750,000		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	Mar. 06, 2019	Apr. 30, 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			46,464
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		26,000,000	26,000,000
Common stock par value		$ 0.001
Ownership percentage hold by related party			28.00%
Investor [Member] | Minimum [Member]
Share price		0.01
Investor [Member] | Maximum [Member]
Share price		$ 0.02
Senior Executive Vice President One [Member]
Accounts payable - related parties			$ 29,756
Senior Executive Vice President [Member]
Accounts payable - related parties			29,759
Expenses			12,179
Officer [Member]
Notes payable, related parties			15,300
Accounts payable - related parties			125
Director [Member]
Services and procurement paid			14,768
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)	Mar. 12, 2019USD ($)	Aug. 13, 2018USD ($)	Mar. 05, 2018USD ($)	Dec. 07, 2017USD ($)	Aug. 04, 2017USD ($)	Aug. 02, 2017USD ($)	Oct. 04, 2016USD ($)	May 09, 2009USD ($)	Feb. 21, 2019USD ($)	Nov. 16, 2018USD ($)	Dec. 18, 2017USD ($)	Sep. 18, 2017USD ($)	Sep. 15, 2017USD ($)	Aug. 24, 2017USD ($)	Oct. 31, 2016USD ($)	Nov. 30, 2015USD ($)	Sep. 30, 2015USD ($)item	Jul. 31, 2014shares	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)	Feb. 07, 2019USD ($)	Feb. 05, 2019USD ($)	Jan. 30, 2019USD ($)	Oct. 31, 2018USD ($)
Security deposit																			$ 11,918
Processing fee																			8
State income taxes payable																			110,154	$ 110,154
Accrual for taxes, penalties and interest owed to IRS and the State of Delaware from the tax year ending April 30, 2007																			219,209	200,077
Interest expense																			185,387	56,521
Prepaid legal fees																				7,500
Accrued expenses																			296,373	271,841
Accounts payable																			1,709,583	1,603,062
Fixed asset																			125,000
Football equipment expense																			15,000
Lease Agreement [Member]
Deposit																			30,000
Room and turf rental weekly rate									$ 1,200
Room and turf rental total									12,000
Amount payable for each event	$ 10,000								7,500
Amount payable for each event including security and expenses	14,225
Payment of non-refundable deposit	$ 5,000
Description for terms of agreement to rent the stadium	The Company entered into a lease agreement to lease 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.
June 1, 2018 [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 $32,500 of the $40,000 payment; and b. The Company has paid the landlord $6,036 as reimbursement for an additional months of storage space rental; and c. The Company will pay the landlord the remaining $7,500 balance on or before May 31, 2019. On May 29, 2019, the Company paid the remaining balance of $7,500 in the TCA12, LLC, a Florida limited liability company v. Major League Football Settlement Agreement. With this final payment, the parties executed release agreements and the Company has right, title and interest to the remaining football equipment has executed a lease agreement for the storage of the football equipment.
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
Interactive Liquid LLC [Member] | Tranche [Member]
Periodic cash payments			$ 10,000
Interactive Liquid LLC [Member] | June 1, 2018 [Member]
Settlement additional payment																			30,000
Interactive Liquid LLC [Member] | Pending Litigation [Member]
Lawsuit claim amount					$ 153,016
H&J Ventures, LLC Claim [Member] | Pending Litigation [Member]
Settlement amount														$ 50,000
Lawsuit claim amount							$ 7,800,000
Settlement of lawsuit paid														$ 2,000,000
Settlement sought							$ 6,630,000
Law Firm Having Consent Of Judgement Against Company [Member] | Pending Litigation [Member]
Damages awarded in litigation matter from Consent of Judgement								$ 166,129
Stock issued as compensation for service, shares | shares																		100,000
Settlement of lawsuit paid																			166,129
Jerry Craig [Member]
Accounts payable for alleged expenses																			90,796
Non-cash transaction expenses																			90,796
Jerry Craig [Member] | Pending Litigation [Member]
Damages awarded in litigation matter from Consent of Judgement												$ 50,000
Payment of settlement													$ 50,000
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
David Bovi [Member]
Legal fees						$ 243,034
Interest expense						$ 19,453													$ 71,243
Interest rate per month																			1.00%
Accounts payable																			$ 292,401
Herm Edwards [Member]
Accounts payable																			216,667
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																					$ 30,000		$ 20,000
Total Prepaid consulting expenses																			50,000
Third party consulting firm [Member] | Master Services Agreement [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
BodyHype [Member] | Football equipment [Member]
Security deposit																			125,000
Accrued expenses																			125,000
Accounts payable																			140,000
Fixed asset																			125,000
Football equipment expense																			15,000
Additional payment																			140,000
Internal Revenue Service (IRS) [Member]
Settlement amount																			13,785
Payment upon the execution of settlement																$ 2,757	$ 1,000
Payment of settlement																$ 1,757
Percentage of down payment on settlement amount															20.00%	20.00%
Payment of second installment of settlement																	2,208
Payment of monthly installment of settlement															$ 2,205		$ 2,205
Application fee for OIC															186
Remaining Original OIC payment															$ 449				2,205
Number of installment in which settlement to be paid | item																	4
Accrued expenses																			1,764					1,764
Owed settlement paid																			$ 441					$ 441

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jul. 15, 2019USD ($)$ / sharesshares	May 08, 2019USD ($)$ / sharesshares	May 02, 2019USD ($)$ / sharesshares	Dec. 07, 2018USD ($)$ / sharesshares	Oct. 05, 2018USD ($)$ / sharesshares	Jun. 08, 2018USD ($)$ / sharesshares	Aug. 31, 2019USD ($)item	Jul. 18, 2019USD ($)	Jun. 18, 2019USD ($)$ / sharesshares	May 29, 2019USD ($)	May 17, 2018USD ($)	Apr. 30, 2017USD ($)	Apr. 30, 2019USD ($)	Jul. 31, 2019USD ($)	Jul. 22, 2019USD ($)	May 31, 2019USD ($)	Jan. 11, 2019USD ($)$ / shares	Apr. 30, 2018USD ($)
Convertible notes payable													$ 50,000					$ 50,000
Derivative liability																		929,577
Conversion price | $ / shares																	$ 0.002
Expected term													18 days
Expected volatility													349.00%
Proceeds from private placement offering cost				$ 50,000	$ 50,000	$ 10,000
Sale of stock | shares				5,000,000	5,000,000	1,000,000
Sale stock price per share | $ / shares				$ 0.01	$ 0.01	$ 0.01
Convertible secured promissory note													$ 154,917				$ 90,000	100,000
Principal amount promissory note													170,000
Additional paid-in capital													23,815,614					$ 23,189,494
Written off football equipment													$ (2,494)
Convertible Promissory Note [Member]
Written off football equipment												$ 135,323
Secured Promissory Note [Member] | Lender [Member]
Debt issue costs											$ 5,000
Subsequent Event [Member]
Stock price | $ / shares			$ 0.02
Bear Interest rate			24.00%
Conversion price | $ / shares			$ 0.009
First note principal amount			$ 100,000
Payments under Bankruptcy Court Order with a third party								$ 400,000
Amount of Claims Expunged by Bankruptcy Court								$ 3,000,000
Initial deposit															$ 25,000
Remaining balance of initial deposit payable														$ 375,000
Warehouse rent expenses							$ 10,000
Number of football related item covered by agreement | item							32,000
Subsequent Event [Member] | Original Issue Date [Member]
Proceeds from debt issuance of costs			85,450
Debt issue costs			$ 12,400
Accrued interest rate			10.00%
Due date			May 2, 2020
Conversion price description			The Conversion Price is equal to Sixty Percent (60%) of the of the average of the two lowest trades of the Common Stock during the fifteen (15) trading Days immediately preceding a conversion date
Debt discounts			$ 2,150
Conversion option liability			85,450
Fair value expense of conversion option liability			$ 120,948
Subsequent Event [Member] | Convertible Promissory Note [Member]
Accrued interest rate		12.00%	10.00%
Bear Interest rate		24.00%
Back-end note description			The Company may reject the funding of the Back-End Note by giving thirty (30) day prior written notice. Such notice must be given 30 days prior to the six (6) month anniversary of the Back-End Note.
Conversion option liability		$ 423,065
Proceeds from private placement offering cost	$ 50,000
Proceeds from working capital		$ 121,750
Sale stock price per share | $ / shares		$ 0.10
Convertible secured promissory note		$ 150,000
Principal amount promissory note		$ 150,000
Issuance of promissory note | shares		1,500,000
Promissory note conversion formula description		Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is equal to the lower of (1) the lowest trade during the previous twenty-five (25) trading days or (2) Sixty-One Percent (61%) of the of the lowest trade during the twenty-five (25) trading days immediately preceding a conversion date.
Additional paid-in capital		$ 24,960
Office lease settlement amount										$ 7,500
Written off football equipment										$ 135,323
Common stock shares issued to related party | shares	2,500,000
Purchase price | $ / shares	$ 0.02
Ownership percentage hold by related party	29.10%
Related party investor owns shares issues | shares	28,500,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Convertible Secured Promissory Note [Member]
Conversion price | $ / shares									$ 75,000
Principal amount promissory note									$ 10,000
Common stock shares acquire | shares									900,901
Debt instrument, face amount									$ 550,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Lender [Member]
Debt issue costs		$ 28,250
Accrued interest rate		12.00%
Expected term		3 years
Common stock shares acquire | shares		1,500,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Master Agreement [Member]
Minimum investor funding to be received under agreement														$ 3,000,000		$ 3,000,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Securities Purchase Agreement [Member]
Sale stock price per share | $ / shares			$ 0.008
Principal amount promissory note			$ 200,000
First note principal amount			100,000
Back-end principal amount			100,000
Subsequent Event [Member] | Convertible Promissory Note [Member] | Binomial Lattice Option Pricing Model [Member]
Stock price | $ / shares		$ 0.02
Conversion price | $ / shares		$ 0.007
Expected term		9 months
Expected volatility		383.00%
Discount rate		2.38%
Conversion shares issued | shares		22,354,694
Conversion option liability		$ 423,065
Subsequent Event [Member] | Convertible Promissory Note [Member] | Black Scholes Pricing Model [Member]
Stock price | $ / shares		$ 0.02
Debt issue costs		$ 28,250
Conversion price | $ / shares		$ 0.10
Expected term		3 years
Expected volatility		383.00%
Discount rate		2.38%
Debt discounts		$ 150,000
Conversion option liability		96,790
Fair value expense of conversion option liability		(326,275)
Additional paid-in capital		24,960
Fair value warrant		$ 24,960
Subsequent Event [Member] | Secured Promissory Note [Member]
Derivative liability			206,398
First note principal amount			$ 100,000
Subsequent Event [Member] | Promissory Note [Member]
Expected term			1 year
Expected volatility			375.00%
Discount rate			2.41%
Conversion shares issued | shares			10,752,688
Subsequent Event [Member] | Promissory Note [Member] | Original Issue Date [Member]
Debt issue costs			$ 2,150
Debt discounts			$ 100,000