Major League Football (MLFB) 10-Q 12 Dec 19 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Oct. 31, 2019	Dec. 12, 2019
Document And Entity Information
Entity Registrant Name	MAJOR LEAGUE FOOTBALL INC
Entity Central Index Key	0001308569
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Oct. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		110,971,909

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Oct. 31, 2019	Apr. 30, 2019
CURRENT ASSETS
Cash	$ 48,934	$ 5,417
Prepaid consulting	50,000	50,000
TOTAL CURRENT ASSETS	98,934	55,417
PROPERTY AND EQUIPMENT
Football equipment	171,223	125,000
Office equipment	11,000
TOTAL PROPERTY AND EQUIPMENT	182,223	125,000
OTHER ASSETS
Trademarks	1,500	1,500
Lease deposit	35,000	35,000
TOTAL OTHER ASSETS	36,500	36,500
TOTAL ASSETS	317,657	216,917
CURRENT LIABILITIES
Accounts payable	1,737,819	1,709,583
Accounts payable - related parties	54,707	46,464
Accrued former officer compensation	740,000	740,000
Accrued expenses	306,378	296,373
State income taxes payable	110,154	110,154
Convertible unsecured promissory notes, net of $18,300 and $0 debt discounts and put premiums	281,700	50,000
Convertible secured promissory notes, net of $85,476 and $0 put premiums and $0 and $10,083 debt discounts	230,476	154,917
Conversion option liability	610,817	78,005
Notes payable, net of $11,773 and $0 debt discount	288,227	230,000
Note payable, related party	2,300	2,300
Accrued former officer payroll taxes	37,111	37,111
Accrued interest	190,952	150,648
TOTAL CURRENT LIABILITIES	4,590,641	3,605,555
COMMITMENTS AND CONTINGENCIES (NOTE 7)
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value, 450,000,000 shares authorized; 105,067,887 and 94,493,073 shares issued and 103,567,887 and 92,993,073 shares outstanding at October 31, 2019 and April 30, 2019, respectively	103,568	92,993
Additional paid-in capital	23,949,999	23,815,614
Accumulated deficit	(28,326,551)	(27,297,245)
TOTAL STOCKHOLDERS' DEFICIT	(4,272,984)	(3,388,638)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 317,657	$ 216,917

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
CURRENT LIABILITIES
Unsecured promissory notes, debt discounts	$ 18,300	$ 0
Secured Promissory notes, put premium	85,476	0
Secured Promissory notes, debt discount	10,083	0
Notes payable, debt discount	$ 11,773	$ 0
STOCKHOLDERS' DEFICIT
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	105,067,887	94,493,073
Common stock, shares outstanding	103,567,887	92,993,073

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
Operating Expenses
Professional fees	$ 61,482	$ 31,250	$ 165,843	$ 60,882
General and administrative	19,562	7,903	93,940	12,210
Total Operating Expenses	81,044	39,153	259,783	73,092
Operating Loss	(81,044)	(39,153)	(259,783)	(73,092)
Other Income (Expense)
Tax penalties and interest	(5,040)	(4,748)	(10,006)	(9,424)
Other expense	(25,000)		(25,000)
Interest expense	(71,506)	(31,079)	(220,490)	(51,193)
Initial fair value of conversion option liability	(23,797)		(350,072)
Gain (loss) from change in fair value of conversion option liability	(380,698)	122,105	(163,955)	21,032
Total Other Income (Expense)	(506,041)	86,278	(769,523)	(39,585)
Net Income (Loss)	$ (587,085)	$ 47,125	$ (1,029,306)	$ (112,677)
Basic Net Income (Loss) Per Share	$ (0.01)	$ 0	$ (0.01)	$ 0
Diluted Net Income (Loss) Per Share	$ (0.01)	$ 0	$ (0.01)	$ 0
Weighted Average Shares - Basic	96,464,862	61,286,551	95,156,896	61,998,241
Weighted Average Shares - Diluted	96,464,862	86,388,659	95,156,896	61,998,241

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Total	Common Stock [Member]	Common Stock Issuable [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Apr. 30, 2018		57,999,488
Balance, amount at Apr. 30, 2018	$ (3,303,460)	$ 57,999		$ 23,189,494	$ (26,550,953)
Net Income (Loss)	(112,677)				$ (112,677)
Issuance of common stock - $0.01 per share, shares			6,000,000
Conversion of convertible secured promissory note, amount	10,000	$ 820		9,180
Conversion of convertible secured promissory note, shares		819,672
Revaluation of stock options issued for services over vesting period	(3,865)			(3,865)
Issuance of common stock - $0.01 per share, amount	$ 60,000		$ 6,000	$ 54,000
Balance, shares at Jul. 31, 2018		58,819,160	1,000,000
Balance, amount at Jul. 31, 2018	$ (3,447,127)	$ 58,819	$ 1,000	$ 23,203,809	$ (26,710,755)
Balance, shares at Apr. 30, 2018		57,999,488
Balance, amount at Apr. 30, 2018	$ (3,303,460)	$ 57,999		$ 23,189,494	$ (26,550,953)
Issuance of stock warrant with convertible unsecured promissory notes
Balance, shares at Oct. 31, 2018		58,819,160	6,000,000
Balance, amount at Oct. 31, 2018	$ (3,350,002)	$ 58,819	$ 6,000	$ 23,248,809	$ (26,663,630)
Balance, shares at Jul. 31, 2018		58,819,160	1,000,000
Balance, amount at Jul. 31, 2018	$ (3,447,127)	$ 58,819	$ 1,000	$ 23,203,809	$ (26,710,755)
Net Income (Loss)	47,125				$ 47,125
Issuance of common stock - $0.01 per share, shares			5,000,000
Issuance of common stock - $0.01 per share, amount	$ 50,000		$ 5,000	$ 45,000
Balance, shares at Oct. 31, 2018		58,819,160	6,000,000
Balance, amount at Oct. 31, 2018	$ (3,350,002)	$ 58,819	$ 6,000	$ 23,248,809	$ (26,663,630)
Balance, shares at Apr. 30, 2019		92,993,073
Balance, amount at Apr. 30, 2019	$ (3,388,638)	$ 92,993		$ 23,815,614	$ (27,297,245)
Net Income (Loss)	(1,029,306)				$ (1,029,306)
Issuance of common stock - $0.01 per share		5,000,000
Conversion of convertible secured promissory note, amount	20,000	$ 3,075		16,925
Conversion of convertible secured promissory note, shares		3,074,814
Issuance of stock warrant with convertible unsecured promissory notes	24,960			24,960
Issuance of common stock - $0.01 per share, amount	50,000	$ 5,000		45,000
Issuance of common stock - $0.02 per share, shares		2,500,000
Issuance of common stock - $0.02 per share, amount	$ 50,000	$ 2,500		$ 47,500
Balance, shares at Jul. 31, 2019		96,393,974
Balance, amount at Jul. 31, 2019	$ (3,745,899)	$ 96,394		$ 23,897,173	$ (27,739,466)
Balance, shares at Apr. 30, 2019		92,993,073
Balance, amount at Apr. 30, 2019	$ (3,388,638)	$ 92,993		$ 23,815,614	$ (27,297,245)
Issuance of stock warrant with convertible unsecured promissory notes	$ 24,960
Balance, shares at Oct. 31, 2019		103,567,887
Balance, amount at Oct. 31, 2019	$ (4,272,984)	$ 103,568		$ 23,949,999	$ (28,326,551)
Balance, shares at Jul. 31, 2019		96,393,974
Balance, amount at Jul. 31, 2019	$ (3,745,899)	$ 96,394		$ 23,897,173	$ (27,739,466)
Net Income (Loss)	(587,085)				$ (587,085)
Issuance of common stock - $0.01 per share		5,000,000
Conversion of convertible secured promissory note, amount	10,000	$ 2,174		7,826
Conversion of convertible secured promissory note, shares		2,173,913
Issuance of common stock - $0.01 per share, amount	$ 50,000	$ 5,000		$ 45,000
Balance, shares at Oct. 31, 2019		103,567,887
Balance, amount at Oct. 31, 2019	$ (4,272,984)	$ 103,568		$ 23,949,999	$ (28,326,551)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,029,306)	$ (112,677)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount on convertible secured promissory note	10,083	30,246
Amortization of debt discount on convertible unsecured promissory notes	82,526
Accretion of put premium liability	74,138
Initial fair value of conversion option liability	350,072	(39,132)
(Gain) loss from change in fair value of conversion option liability	$ 163,955	$ 60,164
Revaluation of stock options issued for consulting services over service period		(3,865)
Changes in operating assets and liabilities:
Accounts payable	$ 28,236	$ (68,199)
Accounts payable - related parties	8,243	10,429
Accrued expenses	10,005	9,423
Accrued interest	40,304	20,947
Net cash used in operating activities	(261,744)	(134,728)
CASH FLOWS FROM INVESTING ACTIVITIES
Football equipment	(46,223)
Office equipment	(11,000)
Net cash used in investing activities	(57,223)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of convertible unsecured promissory notes	207,200
Proceeds from issuance of notes payable	55,284	75,000
Proceeds from issuance of common stock	100,000	60,000
Net cash provided by financing activities	362,484	135,000
NET INCREASE IN CASH	43,517	272
CASH - BEGINNING OF PERIOD	5,417	525
CASH - END OF PERIOD	48,934	797
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS
CASH PAID FOR INCOME TAXES
CASH PAID FOR INTEREST
NON-CASH INVESTING AND FINANCING ACTIVITIES
Conversion of convertible secured promissory note	20,000	10,000
Issuance of stock warrant with convertible unsecured promissory notes	24,960
Discounts related to derivative liabilities	$ 96,790

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Oct. 31, 2019
NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 1. NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Major League Football, Inc. (the “Company” or “MLFB”) is seeking to establish, develop and operate MLFB as a professional spring/summer football league. Our official football launch occurred with our tryout camps held at four locations in March and April of 2019. Subject to funding, we are planning 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. We intend to establish franchises in cities overlooked by existing professional sports leagues and provide fans with professional football in the NFL off-seasons, which will enable us to take a totally non-adversarial approach towards the National Football League (“NFL”). We have commenced the process of leasing playing venues, acquiring football equipment and have obtained required workers compensation insurance for certain states where we will play games. Our spring and early summer schedule ensures no direct competition with autumn/winter football, including the 32 NFL, 9 Canadian Football League, the professional XFL League, 627 NCAA, 91 NAIA, 142 JUCO’s, 27 Canadian Universities, and thousands of high school and collegiate institution teams. Unless the context otherwise requires, all references to the “Company,” “we,” “our” or “us” and other similar terms collectively means Major League Football, Inc., a Delaware corporation. Our principal offices are presently located at 7319 Riviera Cove #7, Lakewood Ranch, Florida, 34202. Our telephone number is (847) 924-4332. Our Internet website, currently under construction, will be located at: www.mlfb.com. Going Concern The accompanying unaudited financial statements have been prepared assuming the Company will continue as a going concern. As reflected in the accompanying unaudited financial statements, the Company had no revenues and net cash used in operating activities of $261,744 and $134,728 for the six months ended October 31, 2019 and 2018, respectively. Additionally, at October 31, 2019, the Company has a working capital deficit of $4,491,707, an accumulated deficit of $28,326,551 and a stockholders’ deficit of $4,272,984, which could have a material impact on the Company’s financial condition and operations. In view of these matters, recoverability of any asset amounts shown in the accompanying unaudited financial statements is dependent upon the Company’s ability to achieve a level of profitability. These matters raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date of the filing of the Company’s Form 10-Q with the Securities and Exchange Commission (“SEC”). Since inception, the Company has financed its activities from the sale of equity securities and from loans. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities and convertible debt securities, until such time that funds provided by operations, if ever, are sufficient to fund working capital requirements. We are in discussions with individual investors to raise at least $1 million by December 31, 2019 and a tiered subsequent raise of $20 million by January 31, 2020. The raise of $20 million will cover the Company’s anticipated expenses for its 6 team 8 game regular season in 2020. Through the issuance date of this report on Form 10-Q, smaller investments have been received to meet certain Company expenses. The unaudited financial statements do not include any adjustments relating to the recoverability or classification of recorded assets and liabilities that might result should the Company be unable to continue as a going concern. Basis of Presentation The accompanying unaudited interim period financial statements of the Company are unaudited pursuant to certain rules and regulations of the SEC and include, in the opinion of management, all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of the periods indicated. Such results, however, are not necessarily indicative of results that may be expected for the full year. Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended April 30, 2019, as filed with the SEC on July 29, 2019. The interim operating results for the three and six months ending October 31, 2019 are not necessarily indicative of operating results expected for the full year. SIGNIFICANT ACCOUNTING POLICIES Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from the estimates. Significant estimates in the accompanying financial statements include the valuation of derivative liabilities, valuation of equity-based instruments issued for other than cash and valuation allowance on deferred tax assets. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at October 31, 2019 and April 30, 2019. 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 October 31, 2019 and April 30, 2019, 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. Property and Equipment The Company has $171,223 and $125,000 of football equipment at October 31, 2019 and April 30, 2019, respectively. The football equipment is practice jerseys and shorts, helmets and shoulder pads held in storage to be utilized in the planned league operations in 2020. Additionally, the Company has $11,000 and $0 of office equipment at October 31, 2019 and April 30, 2019, respectively. For financial accounting purposes, depreciation for the football equipment and office equipment will be computed by the straight-line method over an estimated useful life of 3 to 7 years. There was no depreciation expense for the six months ended October 31, 2019 or 2018, respectively, because the football equipment and office equipment is held in storage and has not been put into use because no football games have been played using this equipment. The football equipment balance at October 31, 2019 excludes $135,323 of recovered and unused football equipment from an office lease settlement that was previously impaired in 2017 and written off by the Company. In accordance with generally accepted accounting principles, because the recovered football equipment was previously impaired, the Company has recorded it at a zero-cost basis because the value cannot be increased once impaired, regardless of its fair market value. Convertible Promissory Notes and Related Embedded Derivatives We account for the embedded conversion option contained in convertible instruments under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”. The embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of the embedded conversion option derivatives was determined using the Binomial Option Pricing model. On the initial measurement date, the fair value of the embedded conversion option derivative was recorded as a derivative liability and was allocated as debt discount up to the proceeds of the notes with the remainder charged to current period operations as initial derivative expense. Any gains and losses recorded from changes in the fair value of the liability for derivative contract was recorded as a component of other income (expense) in the accompanying unaudited Statements of Operations. In July 2017, the FASB issued ASU 2017-11 “Earnings Per Share (Topic 260)”. Topic 260 changes the classification of certain equity-linked financial instruments (or embedded features) with down round features and clarifies existing disclosure requirements for equity-classified instruments. For freestanding equity-classified financial instruments, entities that present earnings per share (“EPS”) in accordance with Topic 260, to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features would be subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related guidance in Topic 260. For public business entities, the amendments in Part I of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company early adopted this standard effective April 30, 2017. Convertible Notes With Variable Conversion Options The Company has entered into convertible promissory notes, some of which contain variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into common shares at a fixed discount to the price of the common stock at the time of conversion. The Company treats these convertible promissory notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion and records the put premium as accretion to interest expense to the date of first conversion. Fair Value of Financial Instruments ASC 820, Fair Value Measurements and Disclosures requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities where there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, put premium liability, 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 October 31, 2019: Carrying Value At October 31, Fair Value Measurements at October 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 610,817 $ — $ — $ 610,817 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 six months ended October 31, 2019: Conversion Option Liability Balance – April 30, 2019 $ 78,005 Initial value of conversion option liability 350,072 Initial value of debt discount of conversion option liability 96,790 Reclass of conversion option liability to debt premium (78,005 ) Loss from change in the fair value of conversion option liability 163,955 Balance – October 31, 2019 $ 610,817 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying unaudited Statements of Operations. Revenue Recognition League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. There were no tryout camps held by the Company during the six months ended October 31, 2019 or 2018, respectively. Football League Operations The Company will recognize revenue from future football league operations including gate, parking and concessions, stadium advertising and merchandising, licensing fees, sponsorships, naming rights, broadcast and cable, franchise fees, social media and on-line digital media including merchandising, advertising and subscriptions. Since the football operations have not commenced, there was no revenue from football league operations during the six months ended October 31, 2019 and 2018, respectively. Stock Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date. Net Loss per Share of Common Stock The Company computes net earnings (loss) per share per 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 common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period and we have excluded all dilutive potential common shares because their effect is anti-dilutive. At October 31, 2019, there were options to purchase 1,200,000 shares of the Company’s common stock, 2,550,000 warrants to purchase shares of the Company’s common stock, 65,871,218 shares of the Company’s common stock reserved for issuance related to convertible unsecured notes payable and 25,075,876 shares of the Company’s common stock reserved for issuance related to convertible secured notes payable which may dilute future earnings per share. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged. Recent Accounting Pronouncements 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 October 31, 2019 are not expected to have a significant effect on the Company’s financial position or results of operations.

ACCRUED EXPENSES

ACCRUED EXPENSES	6 Months Ended
	Oct. 31, 2019
ACCRUED EXPENSES
NOTE 2. ACCRUED EXPENSES	The Company has recorded accrued expenses that consisted of the following: October 31, 2019 April 30, 2019 Penalties and interest - unpaid state income tax $ 229,214 $ 219,209 Unpaid federal income tax 1,764 1,764 Legal settlement 70,000 70,000 Late charges on unpaid promissory note 5,400 5,400 Total Accrued Expenses $ 306,378 $ 296,373

DEBT

DEBT	6 Months Ended
	Oct. 31, 2019
DEBT
NOTE 3. DEBT	October 31, 2019 April 30, 2019 Notes Payable: Nov.18, 2015. Interest at 8% and principal payable on demand. In Default $ 100,000 $ 100,000 June. 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Aug. 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Sep. 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Sep. 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Sept. 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Oct. 3, 2016. Interest at 4% and principal payable on demand. 20,000 20,000 Sep. 25, 2019. Interest at 8% and principal and interest due Mar. 25, 2020 70,000 - Less: Debt discount (11,773 ) - Total Notes Payable $ 288,227 $ 230,000 At October 31, 2019 and April 30, 2019, the Company has recorded $300,000 and $230,000 of Notes Payable, respectively. Of these amounts, $230,000 is from seven third parties and the principal and interest are payable on demand with an interest rate from 4% to 8% annually. On September 25, 2019, the Company received $55,284 of net proceeds from the issuance of a $70,000 face value note payable with debt issue costs paid to or on behalf of the lender of $5,500 and an original issue discount of $9,216. Additionally, the lender directly paid $11,000 to a third party for the purchase for the Company of office equipment that is recorded as property and equipment at October 31, 2019. The terms include interest accrued at 8% annually and the principal and interest payable is payable in six months on March 25, 2020. On the note issue date of September 25, 2019, the Company recorded the following debt discounts as offsets to the $70,000 Note Payable and will be amortized over the six-month term: (1) original issue discount of $9,216 and (2) debt issue costs of $5,500. For the period from the note issue date of September 25, 2019 to October 31, 2019, the Company recorded $2,943 for amortization of the debt discounts discussed above and recorded to interest expense in the accompanying unaudited Statement of Operations. The promissory note specifies that in the event that the Company completes any offering or sale of securities after the date of the promissory note, the proceeds of each such offering shall first be applied to the repayment of the promissory note until the same shall have been paid and satisfied in full. The promissory note also specifies that on or before December 31, 2019, the Company shall have had a special meeting of the stockholders of the Company for the purpose of electing a duly elected and constituted board of directors. See Note 7 – Commitments and Contingencies. For the six months ended October 31, 2019, the Company recorded $7,360 of interest expense in the accompanying Statement of Operations and at October 31, 2019, the Company has recorded $54,433 of interest related to the Notes Payable as accrued interest in the accompanying unaudited 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 unaudited Balance Sheet at October 31, 2019. See Note 2 – Accrued Expenses. October 31, 2019 April 30, 2019 Notes Payable, Related Party : Aug. 28, 2015. No stated interest and principal payable on demand. $ 2,300 $ 2,300 At October 31, 2019 and April 30, 2019, the Company has previously recorded $2,300 of Notes Payable, Related Party from a former officer of the Company. There is no formal agreement and no interest is being accrued by the Company with the principal due on demand. October 31, 2019 April 30, 2019 Convertible Unsecured Notes Payable : Apr. 14, 2016 - Interest at 5% - principal and interest due 12 months from issuance date. In Default $ 50,000 $ 50,000 May 2, 2019 - Interest at 10% - principal and interest due May 2, 2020. 100,000 - May 8, 2019 - Interest at 12% - principal and interest due February 8, 2020. 150,000 - Plus: put premium 66,667 - Less: debt discount (84,967 ) - Total Convertible Unsecured Notes Payable, net of debt discount and put premium $ 281,700 $ 50,000 At October 31, 2019, the Company has previously recorded $50,000 of convertible unsecured notes payable. The terms include interest accrued at 5% annually and the principal and interest was payable in one year on April 14, 2017. The unsecured convertible promissory note is in default at October 31, 2019 and the note holder has several remedies including calling the principal amount and accrued interest due and payable immediately. The note holder at its sole discretion, has the right to convert the principal amount, along with all accrued interest, into shares of the Company’s common stock at the conversion price of $0.30 per share, or 196,253 shares of common stock at October 31, 2019. For the six months ended October 31, 2019, the Company recorded $1,260 of interest expense in the accompanying unaudited Statement of Operations and at October 31, 2019, the Company has recorded $8,876 of interest related to the convertible unsecured note payable as accrued interest in the accompanying unaudited Balance Sheet. Convertible Unsecured 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 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 original issue discount 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 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 (“Conversion Price”). 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. Subsequent to 180 days after the Issue Date, the Company has no right or option to prepay the principal amount. 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 The Company evaluated the First Note in accordance with ASC 480 “ Distinguishing Liabilities From Equity Regardless of changes in the fair value of the Company’s Common Stock, the lender will receive $166,667 of value at settlement because the monetary value of the obligation does not change. The lender does not benefit if the fair value of the Company’s Common Stock increases and does not bear the risk that the fair value of the Company’s Common Stock might decrease. In accordance with ASC 480, the First Note was classified as stock settled debt and on the note issue date of May 2, 2019, the Company recorded a $66,667 put premium liability with an offset to interest expense in the accompanying unaudited Statement of Operations. On May 2, 2019, the Company recorded the following as offsets to the First Note to be amortized over the 1-year term: (1) original issue discount of $2,150 and (2) debt issue costs of $12,400. For the period from May 2, 2019 to October 31, 2019, the Company recorded $7,255 for amortization of the debt discounts to interest expense in the accompanying unaudited Statement of Operations. See Note 8 – Subsequent Events for partial conversion. Convertible Unsecured 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. See Note 8 – Subsequent Events. 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, accrued interest and $750 of conversion fees 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. See Note 5 – Stock Based Compensation. 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). For the period from the note issue date of May 8, 2019 to October 31, 2019, the Company recorded $25,657 for amortization of the debt discounts discussed above and recorded to interest expense in the accompanying unaudited Statement of Operations. See Note 8 – Subsequent Events for partial conversion. The Company performed a revaluation of the conversion option liability using the Binomial Lattice Pricing Model at October 31, 2019 that resulted in a value of $610,817 with the following assumptions; stock price $0.015, conversion price $0.0037, expected term of 0.27 years, expected volatility of 456% and discount rate of 1.51%. As a result, the Company recorded $163,955 of a loss from the change in the fair value of conversion option liability, recorded in Other Income (Expense) in in the accompanying unaudited Statement of Operations for the six months ended October 31, 2019. The change in the conversion option liability assumed that 40,983,607 shares would be issued upon conversion of the promissory note at October 31, 2019. October 31, 2019 April 30, 2019 Convertible Secured Note Payable: Mar. 9, 2016 - Principal and interest at 10% due June 9, 2017. IN DEFAULT with interest recorded at default rate of 22% $ 65,000 $ 85,000 May 17, 2018 - Principal and interest at 8% due May 17, 2019. IN DEFAULT with interest recorded at default rate of 18% 80,000 80,000 Less: debt discount - (10,083 ) Plus: put premium 85,476 - Total Convertible Secured Notes Payable $ 230,476 $ 154,917 Convertible Secured Note Payable - #1 At October 31, 2019, the Company has recorded a remaining balance of $65,000 from an original $550,000 face value convertible secured promissory note. See Note 8 – Subsequent Events for additional conversions. On June 18, 2019, the lender elected to convert $10,000 of the principal amount of the promissory note into 900,901 shares of common stock. On October 28, 2019, the lender elected to convert $10,000 of the principal amount of the promissory note into 2,173,913 shares of common stock. As a result of these conversions, the promissory note balance is $65,000 at October 31, 2019. See Note 4 – Stock. The Company calculated a conversion price of $0.014 per share for the promissory note balance of $65,000 that would convert into 4,563,056 shares of common stock at October 31, 2019. The promissory note was due and payable on June 9, 2017 and as a result, is in default at October 31, 2019. However, the lender has not notified the Company of the default in writing but, the lender has several remedies including calling the principal amount and accrued interest due and payable immediately. The promissory note includes customary affirmative and negative covenants of the Company. The Company reevaluated the promissory note in accordance with ASC 480 “ Distinguishing Liabilities From Equity 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 six months ended October 31, 2019, the Company recorded $8,595 of interest expense in the accompanying unaudited Statement of Operations and at October 31, 2019, $98,987 of accrued interest was recorded in the accompanying unaudited Balance Sheet. Convertible Secured Note Payable - #2 At October 31, 2019, the Company has recorded $80,000 from the issuance of a convertible secured promissory note dated May 17, 2018 with terms including interest accrued at 10% annually and the principal and interest payable on May 17, 2019. The promissory note is in default at October 31, 2019. However, the lender has not notified the Company of the default in writing but, the lender has several remedies including calling the principal amount and accrued interest due and payable immediately. The promissory note includes customary affirmative and negative covenants of the Company. The Company calculated a conversion price of $0.004 per share for the promissory note balance of $80,000 that would convert into 20,512,821 shares of common stock at October 31, 2019. The Company evaluated the promissory note in accordance with ASC 480 “ Distinguishing Liabilities From Equity Effective May 17, 2019, the Company is accruing interest at the default rate of eighteen percent (18%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. During the six months ended October 31, 2019, the Company recorded $8,872 of interest expense in the accompanying unaudited Statement of Operations and at October 31, 2019, $14,991 of accrued interest was recorded in the accompanying unaudited Balance Sheet.

STOCK

STOCK	6 Months Ended
	Oct. 31, 2019
STOCK
NOTE 4. STOCK	Common Stock: The Company is authorized to issue up to 450,000,000 shares of common stock at $0.001 par value per share. Effective October 30, 2019, the Company amended its Articles of Incorporation to increase authorized shares of common stock from 300,000,000 to 450,000,000. At October 31, 2019, 105,067,887 shares were issued, and 103,567,887 shares were 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 issued at October 31, 2019. In accordance with their employment agreements, if the Employee’s employment is terminated by Employee or the Company, any shares not yet released to Employee upon the termination date shall be returned to the treasury of the Company, and Employee shall be entitled to no compensation for such shares. The Company plans to pursue the return of the 1,500,000 unvested shares held by two former employees. Common Stock Issued On June 18, 2019, the lender of a convertible secured promissory, elected to exercise their right to convert $10,000 of the remaining $85,000 convertible secured promissory note (See Note 3 – Debt). As a result, the outstanding principal balance of the convertible secured promissory note was $75,000. 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 $0.01 per share on the conversion date, the Company issued 900,901 shares of common stock to the lender. On October 28, 2019, the lender of the same convertible secured promissory discussed above, elected to exercise their right to convert $10,000 of the remaining $75,000 convertible secured promissory note (see above discussion). As a result, the outstanding principal balance of the convertible secured promissory note is $65,000 at October 31, 2019. Based upon a Conversion Price of $0.046 per share on the conversion date, the Company issued 2,173,913 shares of common stock to the lender. On July 15, 2019, the Company received $50,000 of proceeds from a private placement offering, representing 2,500,000 shares of stock at a sales price of $0.02 per share from a related party investor. See Note 6 Related Party Transactions. On October 31, 2019, 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 6 Related Party Transactions

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	6 Months Ended
	Oct. 31, 2019
STOCK BASED COMPENSATION
NOTE 5. STOCK BASED COMPENSATION	Stock Options to Consultants Effective July 14, 2014, the Company granted 4,150,000 stock options to purchase common stock to consultants pursuant to the 2014 Plan and shall vest pursuant to the vesting provision contained in each of the stock option agreements. The exercise price of the stock options is $0.05 per share. At April 30, 2018, only 1,200,000 of these options were outstanding and were held by the Senior Executive Vice President of the Company as the other stock options were either forfeited or terminated since being granted. For the 1,200,000 stock options held by the Senior Vice President of the Company, 450,000 vested on the grant date of July 14, 2014 and the remaining 750,000 had a four (4) year vesting period through July 14, 2018. The following table summarizes employee and consultant stock option activity of the Company for the six months ended October 31, 2019: Stock Options Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (Years) Value Outstanding, April 30, 2019 1,200,000 $ 0.05 5.21 $ - No activity - $ - - $ - Outstanding, October 31, 2019 1,200,000 $ 0.05 4.71 $ - Exercisable, October 31, 2019 1,200,000 $ 0.05 4.71 $ - Stock Warrants On May 8, 2019, in relation to a $150,000 convertible unsecured 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. See Note 3 – Debt. 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%. In June 2019, 1,400,000 warrants expired as they were not exercised before the end of the exercise period. The following table summarizes stock warrant activity of the Company for the six months ended October 31, 2019: Stock Warrants Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Life (Years) Value Outstanding, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513 Granted May 2019 1,500,000 $ 0.10 2.52 $ - Expired June 2019 (1,400,000 ) $ - - $ - Outstanding, October 31, 2019 2,550,000 $ 0.10 1.69 $ 3,750 Exercisable, October 31, 2019 2,550,000 $ 0.10 1.69 $ 3,750

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2019
RELATED PARTY TRANSACTIONS
NOTE 6. RELATED PARTY TRANSACTIONS	The Company has previously accrued $740,000 for unpaid former officer compensation and accrued $37,111 for the employers share of payroll taxes related to the unpaid former officer compensation in the accompanying unaudited Balance Sheet at October 31, 2019. 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 October 31, 2019, the Company has a $2,300 remaining unpaid balance on a promissory note due to a former officer that originally was $15,300 for working capital requirements. There is no formal agreement and no interest is being accrued by the Company with the principal due on demand. The Company classified the promissory note as Notes Payable – Related Parties in the accompanying unaudited Balance Sheet at October 31, 2019. See Note 3 – Debt. At October 31, 2019, the Company has recorded $54,707 of accounts payable – related parties for Company related expenses. This includes $42,500 to the contract President and CEO on behalf of the Company, which includes $25,000 of expenses related to a consulting agreement with the Company and $7,500 of expenses related to an office in home. Additionally, the balance at October 31, 2019 included $11,268 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. From July 15, 2019 through October 31, 2019, an investor purchased 7,500,000 shares of the Company’s $0.001 par value common stock at purchase prices of $0.01 to $0.02 per share – See Note 4 - Stock. At October 31, 2019, the investor owns 33,500,000 shares or approximately 32% of the Company’s issued shares of common stock and as a result, is deemed to be a related party.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Oct. 31, 2019
COMMITMENTS AND CONTINGENCIES
NOTE 7. COMMITMENTS AND CONTINGENCIES	Office Lease At April 30, 2019, the Company had a remaining balance owed of $10,000 from a settlement agreement dated February 5, 2018 related to a lease agreement for its corporate headquarters and training facility in Lakewood Ranch, Manatee County, Florida. The terms included that the Company gave up all right, title and interest to business equipment and office furniture in the premises until paid. On May 1, 2019, the landlord and the Company executed an amendment to the settlement discussed above which specified: a. In lieu of making the payment of $10,000 on May 1, 2019, the Company has paid the landlord $2,500 of the $10,000 payment; and b. The Company paid the landlord $503 as reimbursement for an additional month 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 related to the settlement discussed above and as a result, 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 impaired $135,323 value of unused football equipment at April 30, 2017 that was recovered in relation to the office lease settlement. In accordance with generally accepted accounting principles, because the recovered football equipment was previously impaired, the Company has recorded it at a zero-cost basis because the value cannot be increased once impaired, regardless of its fair market value. 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 Sheet at October 31, 2019. 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. The Company recorded $13,440 of interest expense related to the unpaid invoices during the six months ended October 31, 2019 resulting in a total amount owed of $307,841 classified as accounts payable in the accompanying unaudited Balance Sheet at October 31, 2019. 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 unaudited Balance Sheet at October 31, 2019. BodyHype: In 2016, the Company entered into an agreement with BodyHype of Canada to be the Company’s official uniform supplier and BodyHype has made a claim with the Company for a $140,000 payment for which the Company disputes. Based upon the claim, the Company has recorded $140,000 as accounts payable to BodyHype in the accompanying unaudited Balance Sheet at October 31, 2019. Vendor Lawsuits H&J Ventures, LLC H&J Ventures, LLC (“H&J”) is a debtor in a chapter 7 bankruptcy proceeding. The chapter 7 trustee (the “Trustee”) made a claim in 2016 against the Company relating to an October 1, 2014 agreement between the Company and H&J. 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. 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 previously recorded $70,000 for the potential settlement as accrued expenses in the accompanying unaudited Balance Sheet at October 31, 2019. See Note 2 – Accrued Expenses. 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 failed to make the required payment due to lack of funding and as such, on June 4, 2018, Interactive filed the stipulated judgment. The Company has recorded accounts payable to Interactive of $153,016 in the accompanying unaudited Balance Sheet at October 31, 2019. 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 unaudited Balance Sheet at October 31, 2019. The difference in amounts is because the Company terminated the agreement in writing to the vendor whereas the vendor continued to charge for services after the date of termination for which the Company disagrees. Unpaid Taxes and Penalties At October 31, 2019, the Company owed the State of Delaware $110,154 for unpaid state income taxes from the tax year ended April 30, 2007. The unpaid state income taxes are included as state income taxes payable in accompanying unaudited Balance Sheet at October 31, 2019. Additionally, the Company owes the State of Delaware for penalties and interest from the tax year ending April 30, 2007 of $229,214, which is included as accrued expenses in the accompanying unaudited Balance Sheet at October 31, 2019. The Company has an agreement with the State of Delaware to pay a minimum per month. However, due to cash flow constraints, the Company has been unable to pay the minimum monthly amounts and is in default of the agreement that may cause additional interest and penalties and lead to other collection efforts by the State of Delaware. In September 2015, the Company reached an offer in compromise (“OIC”) settlement with the IRS for unpaid penalties and interest from the tax year ended April 30, 2007. The settlement was in the amount of $13,785 and was to be paid by the Company with a $1,000 payment upon the execution of settlement, then the balance of $1,757 paid in November 2015 and making up the 20% down payment of $2,757, a second installment payment of $2,208, and then four monthly payments of $2,205. The Company made all required payments in accordance with the settlement except for the final payment of $2,205. The Company received correspondence from the IRS that because of an application fee not being paid with the original OIC, the Company was required to submit a new OIC and the required application fee. In October 2016, the Company had a telephone call with an IRS representative and were informed to offer the last payment that was due on the original OIC of $2,205 as discussed above and pay 20% of that balance. On October 5, 2016, the Company sent to the IRS by certified mail two checks in the amount of $186 (application fee for the new OIC) and $449 (20% or $441 of the $2,205 remaining original OIC payment and an $8 processing fee). The Company applied $441 against the remaining payment owed and the balance of $1,764 is included in accrued expenses in the accompanying unaudited Balance Sheet at October 31, 2019 (See Note 2 – Accrued Expenses). 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. 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 various other filings in 2018 and 2019. 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 through November 30, 2020, by virtue of an executed amendment, 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 December 31, 2019, by virtue of an executed amendment. 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 unaudited Balance Sheet at October 31, 2019. See Note 8 – Subsequent Events. Additionally, the Master Agreement specified that the Company would reimburse the third-party consulting firm for out of pocket expenses and at April 30, 2019, the Company had recorded $18,131 of expenses as accounts payable. In May 2019, the Company paid the $18,131 of accounts payable to the third-party consulting firm. 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 has made no further payments under the SOW to the third-party consulting firm. 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 is recorded as an other asset in the accompanying unaudited Balance Sheet at October 31, 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 is recorded as an other asset in the accompanying unaudited Balance Sheet at October 31, 2019. The Company believes that the deposit will be transferred successfully to the 2020 football season. Purchase of Football Equipment 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 that was recorded as an other asset and the remaining balance of $375,000 was due by September 30, 2019, by virtue of an executed extension (See discussion below). Additionally, the Company agreed to share equally the storage warehouse rent for August 2019 of $10,000 and paid $5,010 in July 2019. This warehouse is currently holding the approximately 32,000 football related items covered by the agreement. Additionally, the Company structured an agreement with a third party in bankruptcy to purchase certain computer and office equipment for $11,000 (including $1,000 for storage material) with a market valuation of approximately $80,000. The Company was not going to meet the September 30, 2019 deadline to purchase the equipment described above. However, on September 25, 2019, the Company structured a $70,000 face value promissory note with the Lender that is the same party as discussed previously under Secured Convertible Notes Payable #1 and #2 – see Note 3 – Debt. On September 25, 2019, the Company received $55,284 of net proceeds from the issuance of a $70,000 face value promissory note with an original issue discount of $9,216 and debt issue costs paid to or on behalf of the lender of $5,500. The Lender is the same party as discussed previously under Secured Convertible Notes Payable #1 and #2 – see Note 3 – Debt. As a component of the closing of the $70,000 face value promissory note, the Lender paid the $11,000 of funds for the computer and office equipment discussed above directly to the third party in bankruptcy and as a result, the Company has recorded the $11,000 payment as Office Equipment in accompanying unaudited balance sheet at October 31, 2019. See Note 1- Property and Equipment. The promissory note includes a covenant of the Company including that on or before January 31, 2020, for an aggregate purchase price equal to $400,000, the Company shall take all necessary action to purchase from the Lender the football equipment that the Lender acquired from a third party that the Company had previously structured a $400,000 agreement to purchase – see above. Prior to January 31, 2020, the Lender agrees not to sell the football equipment unless there occurs an Event of Default or any breach or default under any other agreement by and between the Company and the Lender; provided that, if the Company has not purchased the football equipment by January 31, 2020, the parties agree that the Lender may sell such football equipment to any third party without limitation. The Company had previously funded a $25,000 deposit related to the football equipment and as a result of the new agreement with the Lender, the $25,000 deposit was recorded as an other expense in the accompanying unaudited Statement of Operations for the six months ended October 31, 2019.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Oct. 31, 2019
SUBSEQUENT EVENTS
NOTE 8. SUBSEQUENT EVENTS	On November 4, 2019, the lender of an original $550,000 face value convertible secured promissory note, elected to convert $5,000 of the principal amount into 1,086,957 shares of common stock resulting in a note balance of $60,000 after the conversion. See Note 3 – Debt. On November 7, 2019, the Company paid a consultant under a Master Agreement $2,500 as a good faith payment and the Company will record the payment as prepaid consulting. As a result of the payment, the Company has now made $52,500 of payments to the Consultant under the Master Agreement. See Note 7 – Commitments and Contingencies. On November 20, 2019, the lender of an original $150,000 face value convertible unsecured promissory note, elected to convert $1,800 representing $1,050 of accrued interest and $750 of conversion fees into 1,000,000 shares of common stock. None of the principal was converted and remains at $150,000 after the conversion. See Note 3 - Debt On November 21, 2019, the lender of an original $550,000 face value convertible secured promissory note, elected to convert $5,000 of the principal amount into 1,020,408 shares of common stock resulting in a note balance of $55,000 after the conversion. See Note 3 – Debt. On December 4, 2019, the lender of an original $550,000 face value convertible secured promissory note, elected to convert $10,000 of the principal amount into 1,449,275 shares of common stock resulting in a note balance of $45,000 after the conversion. See Note 3 – Debt. On December 5, 2019, the Company signed a Securities Purchase Agreement (“SPA”) with an investor that provides for the issuance of a 10% convertible promissory note in the aggregate principal amount of $63,000, convertible into shares of common stock of the Company. The Company received $60,000 of net proceeds for working capital purposes from the issuance of the convertible promissory note with debt issue costs paid to or on behalf of the lender of $3,000. Any amount of the principal or interest which is not paid when due shall bear Interest at the rate of the lower of twenty-two percent (22%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. The convertible promissory note is due in one (1) year from the date of issuance or December 5, 2020. The lender from time to time, and at any time during the period beginning on the date which is one hundred eighty (180) days following the date of this convertible promissory note and ending on the later of: (i) the Maturity Date and (ii) the date of payment of the Default Amount, has the right, 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 convertible 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 Forty Percent (40%) 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 (“Conversion Price”). The Conversion Price is subject to “full ratchet” and other customary anti-dilution protections. The principal amount and unpaid accrued interest 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. Subsequent to 180 days after the Issue Date, the Company has no right or option to prepay the principal amount. Date of Note Satisfaction Payment Amount 0 to 30 days 115% of principal amount plus accrued interest 31 to 60 days 120% of principal amount plus accrued interest 61 to 90 days 125% of principal amount plus accrued interest 91 to 120 days 130% of principal amount plus accrued interest 121 to 150 days 135% of principal amount plus accrued interest 151 to 180 days 140% of principal amount plus accrued interest The Company evaluated the First Note in accordance with ASC 480 “ Distinguishing Liabilities From Equity Regardless of changes in the fair value of the Company’s Common Stock, the lender will receive $158,000 of value at settlement because the monetary value of the obligation does not change. The lender does not benefit if the fair value of the Company’s Common Stock increases and does not bear the risk that the fair value of the Company’s Common Stock might decrease. In accordance with ASC 480, the convertible promissory note will be classified as stock settled debt and on the note issue date of December 5, 2019, the Company will record a $158,000 put premium liability with an offset to interest expense. On December 6, 2019, the lender of an original $100,000 face value convertible unsecured promissory note, elected to convert $7,000 of the principal amount and $357 of accrued interest into 1,347,382 shares of common stock resulting in a note balance of $93,000 after the conversion. See Note 3 – Debt.

NATURE OF OPERATIONS, BASIS O_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Oct. 31, 2019
NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying disclosures. Although these estimates are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ from the estimates. Significant estimates in the accompanying financial statements include the valuation of derivative liabilities, valuation of equity-based instruments issued for other than cash and valuation allowance on deferred tax assets.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents at October 31, 2019 and April 30, 2019.
Concentrations	Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of cash. At October 31, 2019 and April 30, 2019, 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.
Property and Equipment	The Company has $171,223 and $125,000 of football equipment at October 31, 2019 and April 30, 2019, respectively. The football equipment is practice jerseys and shorts, helmets and shoulder pads held in storage to be utilized in the planned league operations in 2020. Additionally, the Company has $11,000 and $0 of office equipment at October 31, 2019 and April 30, 2019, respectively. For financial accounting purposes, depreciation for the football equipment and office equipment will be computed by the straight-line method over an estimated useful life of 3 to 7 years. There was no depreciation expense for the six months ended October 31, 2019 or 2018, respectively, because the football equipment and office equipment is held in storage and has not been put into use because no football games have been played using this equipment. The football equipment balance at October 31, 2019 excludes $135,323 of recovered and unused football equipment from an office lease settlement that was previously impaired in 2017 and written off by the Company. In accordance with generally accepted accounting principles, because the recovered football equipment was previously impaired, the Company has recorded it at a zero-cost basis because the value cannot be increased once impaired, regardless of its fair market value.
Convertible Promissory Notes and Related Embedded Derivatives	We account for the embedded conversion option contained in convertible instruments under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”. The embedded conversion option contained in the convertible instruments were accounted for as derivative liabilities at the date of issuance and shall be adjusted to fair value through earnings at each reporting date. The fair value of the embedded conversion option derivatives was determined using the Binomial Option Pricing model. On the initial measurement date, the fair value of the embedded conversion option derivative was recorded as a derivative liability and was allocated as debt discount up to the proceeds of the notes with the remainder charged to current period operations as initial derivative expense. Any gains and losses recorded from changes in the fair value of the liability for derivative contract was recorded as a component of other income (expense) in the accompanying unaudited Statements of Operations. In July 2017, the FASB issued ASU 2017-11 “Earnings Per Share (Topic 260)”. Topic 260 changes the classification of certain equity-linked financial instruments (or embedded features) with down round features and clarifies existing disclosure requirements for equity-classified instruments. For freestanding equity-classified financial instruments, entities that present earnings per share (“EPS”) in accordance with Topic 260, to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features would be subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related guidance in Topic 260. For public business entities, the amendments in Part I of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Company early adopted this standard effective April 30, 2017.
Convertible Notes With Variable Conversion Options	The Company has entered into convertible promissory notes, some of which contain variable conversion options, whereby the outstanding principal and accrued interest may be converted, by the holder, into common shares at a fixed discount to the price of the common stock at the time of conversion. The Company treats these convertible promissory notes as stock settled debt under ASC 480, “Distinguishing Liabilities from Equity” and measures the fair value of the notes at the time of issuance, which is the result of the share price discount at the time of conversion and records the put premium as accretion to interest expense to the date of first conversion.
Fair Value of Financial Instruments	ASC 820, Fair Value Measurements and Disclosures requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities where there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, put premium liability, 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 October 31, 2019: Carrying Value At October 31, Fair Value Measurements at October 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 610,817 $ — $ — $ 610,817 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 six months ended October 31, 2019: Conversion Option Liability Balance – April 30, 2019 $ 78,005 Initial value of conversion option liability 350,072 Initial value of debt discount of conversion option liability 96,790 Reclass of conversion option liability to debt premium (78,005 ) Loss from change in the fair value of conversion option liability 163,955 Balance – October 31, 2019 $ 610,817 Changes in fair value of the conversion option liability are included as a separate Other Income (Expense) item in the accompanying unaudited Statements of Operations.
Revenue Recognition	League Tryout Camps The Company recognizes league tryout camp revenue on the dates that the tryout camps were held. There were no tryout camps held by the Company during the six months ended October 31, 2019 or 2018, respectively. Football League Operations The Company will recognize revenue from future football league operations including gate, parking and concessions, stadium advertising and merchandising, licensing fees, sponsorships, naming rights, broadcast and cable, franchise fees, social media and on-line digital media including merchandising, advertising and subscriptions. Since the football operations have not commenced, there was no revenue from football league operations during the six months ended October 31, 2019 and 2018, respectively.
Stock Based Compensation	Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Net Loss per Share of Common Stock	The Company computes net earnings (loss) per share per 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 common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period and we have excluded all dilutive potential common shares because their effect is anti-dilutive. At October 31, 2019, there were options to purchase 1,200,000 shares of the Company’s common stock, 2,550,000 warrants to purchase shares of the Company’s common stock, 65,871,218 shares of the Company’s common stock reserved for issuance related to convertible unsecured notes payable and 25,075,876 shares of the Company’s common stock reserved for issuance related to convertible secured notes payable which may dilute future earnings per share.
Related Parties	Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.
New Accounting Pronouncements	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 October 31, 2019 are not expected to have a significant effect on the Company’s financial position or results of operations.

NATURE OF OPERATIONS, BASIS O_3

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2019
NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of Assets and Liabilities measured at fair value on a recurring and non-recurring basis	Carrying Value At October 31, Fair Value Measurements at October 31, 2019 2019 Level 1 Level 2 Level 3 Conversion option liability $ 610,817 $ — $ — $ 610,817 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	Conversion Option Liability Balance – April 30, 2019 $ 78,005 Initial value of conversion option liability 350,072 Initial value of debt discount of conversion option liability 96,790 Reclass of conversion option liability to debt premium (78,005 ) Loss from change in the fair value of conversion option liability 163,955 Balance – October 31, 2019 $ 610,817

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Jul. 31, 2019
ACCRUED EXPENSES
Summary of Accrued Expenses	October 31, 2019 April 30, 2019 Penalties and interest - unpaid state income tax $ 229,214 $ 219,209 Unpaid federal income tax 1,764 1,764 Legal settlement 70,000 70,000 Late charges on unpaid promissory note 5,400 5,400 Total Accrued Expenses $ 306,378 $ 296,373

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Oct. 31, 2019
Schedule of Notes Payable	October 31, 2019 April 30, 2019 Notes Payable: Nov.18, 2015. Interest at 8% and principal payable on demand. In Default $ 100,000 $ 100,000 June. 6, 2016. Interest at 4% and principal payable on demand. 10,000 10,000 Aug. 4, 2016. Interest at 8% and principal payable on demand. 35,000 35,000 Sep. 27, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Sep. 29, 2016. Interest at 4% and principal payable on demand. 5,000 5,000 Sept. 29, 2016. Interest at 4% and principal payable on demand. 30,000 30,000 Oct. 3, 2016. Interest at 4% and principal payable on demand. 20,000 20,000 Sep. 25, 2019. Interest at 8% and principal and interest due Mar. 25, 2020 70,000 - Less: Debt discount (11,773 ) - Total Notes Payable $ 288,227 $ 230,000
Schedule of Related Party Notes Payable	October 31, 2019 April 30, 2019 Notes Payable, Related Party : Aug. 28, 2015. No stated interest and principal payable on demand. $ 2,300 $ 2,300
Schedule of convertible unsecured notes payable	October 31, 2019 April 30, 2019 Convertible Unsecured Notes Payable : Apr. 14, 2016 - Interest at 5% - principal and interest due 12 months from issuance date. In Default $ 50,000 $ 50,000 May 2, 2019 - Interest at 10% - principal and interest due May 2, 2020. 100,000 - May 8, 2019 - Interest at 12% - principal and interest due February 8, 2020. 150,000 - Plus: put premium 66,667 - Less: debt discount (84,967 ) - Total Convertible Unsecured Notes Payable, net of debt discount and put premium $ 281,700 $ 50,000
Schedule of convertible secured notes payable	October 31, 2019 April 30, 2019 Convertible Secured Note Payable: Mar. 9, 2016 - Principal and interest at 10% due June 9, 2017. IN DEFAULT with interest recorded at default rate of 22% $ 65,000 $ 85,000 May 17, 2018 - Principal and interest at 8% due May 17, 2019. IN DEFAULT with interest recorded at default rate of 18% 80,000 80,000 Less: debt discount - (10,083 ) Plus: put premium 85,476 - Total Convertible Secured Notes Payable $ 230,476 $ 154,917
Convertible Unsecured Promissory Note May 8, 2019 [Member]
Summary of Payment Period	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
Convertible Unsecured Promissory Note May 2, 2019 [Member]
Summary of Payment Period	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

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	6 Months Ended
	Oct. 31, 2019
STOCK BASED COMPENSATION
Schedule of Fair Value Assumptions Used to Value Stock Options	Stock Options Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Price Life (Years) Value Outstanding, April 30, 2019 1,200,000 $ 0.05 5.21 $ - No activity - $ - - $ - Outstanding, October 31, 2019 1,200,000 $ 0.05 4.71 $ - Exercisable, October 31, 2019 1,200,000 $ 0.05 4.71 $ -
Schedule of Warrant Activity	Stock Warrants Outstanding Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Life (Years) Value Outstanding, April 30, 2019 2,450,000 $ 0.05 0.50 $ 14,513 Granted May 2019 1,500,000 $ 0.10 2.52 $ - Expired June 2019 (1,400,000 ) $ - - $ - Outstanding, October 31, 2019 2,550,000 $ 0.10 1.69 $ 3,750 Exercisable, October 31, 2019 2,550,000 $ 0.10 1.69 $ 3,750

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	6 Months Ended
	Oct. 31, 2019
SUBSEQUENT EVENTS
Schedule of principal amount and unpaid accrued interest	Date of Note Satisfaction Payment Amount 0 to 30 days 115% of principal amount plus accrued interest 31 to 60 days 120% of principal amount plus accrued interest 61 to 90 days 125% of principal amount plus accrued interest 91 to 120 days 130% of principal amount plus accrued interest 121 to 150 days 135% of principal amount plus accrued interest 151 to 180 days 140% of principal amount plus accrued interest

NATURE OF OPERATIONS, BASIS O_4

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019	Apr. 30, 2019
Conversion option liability	$ 610,817	$ 610,817	$ 78,005
Level 1 [Member]
Conversion option liability
Level 2 [Member]
Conversion option liability
Level 3 [Member]
Conversion option liability	$ 610,817		$ 78,005

NATURE OF OPERATIONS, BASIS O_5

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	3 Months Ended	6 Months Ended
	Jul. 31, 2019	Oct. 31, 2019
NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Balance - April 30, 2019	$ 78,005	$ 78,005
Initial value of conversion option liability		326,275
Initial value of debt discount of conversion option liability	$ 96,790	96,790
Reclass of conversion option liability to debt premium		(78,005)
Gain from change in the fair value of conversion option liability		(163,955)
Balance - October 31, 2019		$ 610,817

NATURE OF OPERATIONS, BASIS O_6

NATURE OF OPERATIONS, BASIS OF PRESENTATION, GOING CONCERN, AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019	Apr. 30, 2019	Jul. 31, 2018	Apr. 30, 2018
Net cash used in operating activities	$ (261,744)	$ (134,728)
Working capital deficit	4,491,707
Accumulated deficit	$ (28,326,551)			$ (27,297,245)
Issuance of common stock shares related to convertible debt	25,075,876
Issuance of common stock shares reserved	65,871,218
Stockholders' deficit	$ (4,272,984)	(3,350,002)	$ (3,745,899)	(3,388,638)	$ (3,447,127)	$ (3,303,460)
Football equipment	171,223			125,000
Football equipment office lease settlement	$ 135,323
Short-term financing description	We are in discussions with individual investors to raise at least $1 million by December 15, 2019 and a tiered subsequent raise of $20 million by January 15, 2020. The raise of $20 million will cover the Company’s anticipated expenses for its 6 team 8 game regular season in 2020
Depreciation expense	$ 0	$ 0
Warrant [Member]
Purchase of common stock shares	2,550,000
Options [Member]
Purchase of common stock shares	1,200,000
Minimum [Member]
Estimated useful life	3 years
Maximum [Member]
Estimated useful life	7 years

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
ACCRUED EXPENSES
Penalties and interest - unpaid state income tax	$ 229,214	$ 219,209
Unpaid federal income tax	1,764	1,764
Legal settlement	70,000	70,000
Late charges on unpaid promissory note	5,400	5,400
Total Accrued Expenses	$ 306,378	$ 296,373

DEBT (Details)

DEBT (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019	Apr. 30, 2019
Less: Debt discount	$ 18,300		$ 0
Note Payable Seven [Member]
Notes Payable	70,000
Note Payable [Member]
Notes Payable	100,000	$ 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 ($)	Oct. 31, 2019	Apr. 30, 2019
DEBT (Tables)
Notes Payable, Related Party	$ 2,300	$ 2,300

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Convertible Unsecured Notes Payable:
Apr. 14, 2016 - Interest at 5% - principal and interest due 12 months from issuance date. In Default	$ 288,227	$ 230,000
Less: debt discount	11,773	0
Convertible Unsecured Notes Payable [Member]
Convertible Unsecured Notes Payable:
Apr. 14, 2016 - Interest at 5% - principal and interest due 12 months from issuance date. In Default	50,000	50,000
May 2, 2019 - Interest at 10% - principal and interest due May 2, 2020	100,000
May 8, 2019 - Interest at 12% - principal and interest due February 8, 2020	150,000
Plus: put premium	66,667
Total Convertible Unsecured Notes Payable, net of debt discount and put premium	$ 281,700	$ 50,000

DEBT (Details 3)

DEBT (Details 3)	6 Months Ended
	Oct. 31, 2019
121 to 180 days after the OID [Member]
Principal amount plus accrued interest	136.00%
61 to 120 days after the OID [Member]
Principal amount plus accrued interest	124.00%
0 to 60 days after the OID [Member]
Principal amount plus accrued interest	112.00%

DEBT (Details 4)

DEBT (Details 4)	6 Months Ended
	Oct. 31, 2019
91 to 180 days after the Issue Date [Member]
Principal amount plus accrued interest	135.00%
0 to 90 days after the Issue Date [Member]
Principal amount plus accrued interest	125.00%

DEBT (Details 5)

DEBT (Details 5) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Convertible Secured Note Payable:
Convertible secured note payable principal and interest at 10% due June 9, 2017 interest recorded at default rate of 22%	$ 65,000	$ 85,000
Convertible secured note payable principal and interest at 8% due May 17, 2019 interest recorded at default rate of 18%.	80,000	80,000
Less: debt discount		(10,083)
Promissory notes, premium	85,476	0
Total Convertible Secured Notes Payable, net of debt discount	$ 230,476	$ 154,917

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended				6 Months Ended
	Sep. 25, 2019	Jun. 18, 2019	May 17, 2018	Oct. 31, 2019	Jul. 31, 2019	Oct. 31, 2018	Jul. 31, 2018	Oct. 31, 2019	Oct. 31, 2018	Apr. 30, 2019
Notes payable, related parties				$ 2,300				$ 2,300		$ 2,300
Debt instrument, conversion price (dollars per share)					$ 0.01
Notes principal balance
Expected term					6 months 10 days			6 months 10 days
Volatility					446.00%			446.00%
Discount rate					2.04%			2.04%
Conversion option liability				610,817	$ 610,817			$ 610,817		$ 78,005
Change in fair value of conversion option liability					$ 216,743
Change in the conversion option liability					27,222,304
Conversion of convertible secured promissory note, shares		10,741,407
Conversion of convertible secured promissory note		$ 75,000						20,000	$ 10,000
Initial fair value of conversion option liability				$ (23,797)	$ 326,275			$ (350,072)
Common stock, shares issued				105,067,887	105,067,887			105,067,887		94,493,073
Initial value of debt discount of conversion option liability					$ 96,790			$ 96,790
Conversion of convertible secured promissory note					10,000		10,000
Common stock value				$ 103,568	96,394			103,568		$ 92,993
Proceeds from issuance of notes payable							75,000
Additional paid in capital				23,949,999	23,897,173			23,949,999		23,815,614
Interest expense				(71,506)	(148,984)	$ (31,079)	$ (20,114)	(220,490)	(51,193)
Amortization debt discount								10,083	$ 30,246
Unsecured Note Payable [Member]
Notes payable, net of original issue discount					$ 50,000
Debt instrument, conversion price (dollars per share)					$ 0.30
Common stock, shares issued					194,153
Debt instrument, interest rate					5.00%
Secured promissory notes [Member] | Subsequent Events [Member]
Proceeds from issuance of convertible promissory notes	$ 55,284
Debt issue costs	$ 5,500
Accrued interest rate	8.00%
Convertible redeemable promissory note face value	$ 70,000
Convertible Unsecured Promissory Note May 8, 2019 [Member]
Debt instrument, conversion price (dollars per share)					$ 0.007
Expected term					9 months
Volatility					383.00%
Discount rate					2.38%
Conversion option liability					$ 423,065
Initial fair value of conversion option liability					$ 326,275
Common stock, shares issued					1,500,000
Initial value of debt discount of conversion option liability					$ 96,790
Debt instrument, interest rate					12.00%
Convertible promissory notes principal amount					$ 150,000
Proceeds from issuance of convertible promissory notes					121,750
Debt issue costs					$ 28,250
Accrued interest rate					12.00%
Debt conversion, description					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.
Warrant purchased for common stock					$ 150,000
Expected term					9 months
Exercise price					$ 0.10
Stock Price					$ 0.0002
Conversion option liability assumed					$ 423,065
Issuance of stock warrant with convertible unsecured promissory notes					$ 24,960
Shares issued upon conversion promissory note					22,354,694
Amortization debt discount					$ 34,520
Convertible Unsecured Promissory Note May 2, 2019 [Member]
Debt instrument, conversion price (dollars per share)					$ 0.008
Expected term					1 year
Interest expense					$ 66,667
Debt instrument, interest rate					10.00%
Convertible promissory notes principal amount					$ 200,000
Proceeds from issuance of convertible promissory notes					85,450
Debt issue costs					$ 12,400
Accrued interest rate					10.00%
First note principal amount					$ 100,000
Convertible redeemable promissory note face value					100,000
Original issue discount					$ 2,150
Interest payable date					May 2, 2020
Fixed monetary amount					$ 166,667
Principal divided of conversion price					100,000
Fair value of common stock					166,667
Amortization of debt discounts					3,588
Note Payable [Member]
Notes payable, net of original issue discount				$ 100,000	100,000			$ 100,000		100,000
Interest expense					3,679
Accrued interest					$ 50,200
Interest rate description					The interest rate for the Notes Payable is from 4% to 8% annually and for the three months ended July 31, 2019
Accrued expense					$ 5,400
Convertible Unsecured Promissory Note May 8, 2019 2[Member]
Expected term					3 years
Volatility					383.00%
Discount rate					2.38%
Additional paid in capital					$ 24,960
Exercise price					$ 0.10
Stock Price					$ 0.02
Convertible Secured Note Payable 1 [Member]
Conversion of convertible secured promissory note, shares		900,901
Common stock, shares issued					107,143
Conversion of convertible secured promissory note		$ 10,000
Common stock value					75,000
Proceeds from issuance of notes payable					75,000
Accrued interest					$ 94,975
Conversion price					$ 0.007
Interest expense					$ 4,538
Fair value of warrants					550,000
Conversion liability					75,000
Premium liability					$ 32,143
Convertible Secured Note Payable 2 [Member] | May 17, 2019 [Member]
Conversion of convertible secured promissory note, shares					14,818,815
Common stock, shares issued					133,333
Conversion of convertible secured promissory note					$ 80,000
Common stock value					80,000
Proceeds from issuance of notes payable
Accrued interest					$ 10,555
Debt instrument, interest rate					10.00%
Proceeds from issuance of convertible promissory notes					$ 80,000
Debt conversion, 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 (“Conversion Price”).
Conversion price					$ 0.005
Interest expense					$ 4,436
Fair value of warrants
Conversion liability
Premium liability					$ 53,333
Interest rate					18.00%
Secured Promissory Note Dated March 9 [Member] | Secured promissory notes [Member]
Interest expense					$ 630

STOCK (Details Narrative)

STOCK (Details Narrative) - USD ($)	Oct. 31, 2019	Jul. 15, 2019	Jul. 31, 2019	Oct. 31, 2019	Oct. 28, 2019	Jun. 18, 2019	Apr. 30, 2019
Common stock, shares authorized	450,000,000			450,000,000			450,000,000
Common stock, par value	$ 0.001			$ 0.001			$ 0.001
Common stock, shares issued	105,067,887		105,067,887	105,067,887			94,493,073
Common stock, shares outstanding	103,567,887			103,567,887			92,993,073
Number of shares of unvested common stock to be issued to employees	1,500,000			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 $0.01 per share on the conversion date, the Company issued 900,901 shares of common stock to the lender.
Lender [Member]
Common stock shares issued			9,001,901
Convertible secured promissory note					$ 10,000	$ 10,000	$ 75,000
Officer [Member] | July 14, 2018 [Member]
Number of shares of unvested common stock to be issued to employees over the vesting period			1,500,000
Investor [Member]
Common stock, par value		$ 0.001
Sale stock price per share		$ 0.02
Number of shares of stock under private placement		2,500,000
Common stock shares issued			33,500,000	33,500,000
Investor [Member] | Private Placement [Member]
Sale stock price per share	$ 0.01	$ 0.02		$ 0.01
Number of shares of stock under private placement	5,000,000	2,500,000
Proceeds from a private placement offering	$ 50,000	$ 50,000

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details)	6 Months Ended
	Oct. 31, 2019USD ($)$ / sharesshares
Weighted Average Exercise Price
Outstanding, beginning balance weighted average exercise price | $ / shares	$ 0.05
No activity, weighted average exercise price | $ / shares
Outstanding, ending balance weighted average exercise price | $ / shares	0.05
Exercisable, ending balance weighted average exercise price | $ / shares	$ 0.05
Weighted Average Remaining Contractual Life (Years)
Outstanding beginning, balance weighted average remaining contractual life (Years)	5 years 2 months 16 days
No activity, Weighted Average Remaining Contractual Life (Years)
Outstanding, ending balance Weighted Average Remaining Contractual Life (Years)	4 years 8 months 16 days
Exercisable, Weighted Average Remaining Contractual Life (Years)	4 years 8 months 16 days
Aggregate Intrinsic Value
Outstanding, beginning balance aggregate intrinsic value | $
No activity, aggregate intrinsic value | $
Outstanding, aggregate intrinsic value | $
Exercisable aggregate intrinsic value | $
Number of Options
Outstanding, beginning balance | shares	1,200,000
No activity | shares
Outstanding, ending balance | shares	1,200,000
Exercisable, ending balance | shares	1,200,000

STOCK BASED COMPENSATION (Det_2

STOCK BASED COMPENSATION (Details 1)	6 Months Ended
	Oct. 31, 2019USD ($)$ / sharesshares
Number of Warrants
Outstanding, beginning balance warrants | shares	2,450,000
Granted May 2019 | shares	1,500,000
Expired June 2019 | shares	(1,400,000)
Outstanding, ending balance warrant | shares	2,550,000
Exercisable, ending warrant | shares	2,550,000
Weighted Average Exercise Price Warrant
Outstanding, beginning balance Weighted Average Exercise Price Warrant | $ / shares	$ 0.05
Granted, Weighted Average Exercise Price Warrant | $ / shares	0.10
Expired, Weighted Average Exercise Price Warrant | $ / shares
Outstanding, ending balance Weighted Average Exercise Price Warrant | $ / shares	0.10
Exercisable, ending balance Weighted Average Exercise Price Warrant | $ / shares	$ 0.10
Weighted Average Remaining Contractual Life (Years) Warrants
Outstanding, beginning balance Weighted Average Remaining Contractual Life (Years) warrants	6 months
Granted, Weighted Average Remaining Contractual Life (Years) warrants	2 years 6 months
Expired Weighted Average Remaining Contractual Life (Years) warrants
Outstanding, ending balance Weighted Average Remaining Contractual Life (Years) warrants	1 year 8 months 9 days
Exercisable, ending balance Weighted Average Remaining Contractual Life (Years) warrants	1 year 8 months 9 days
Aggregate Intrinsic Value Warrants
Outstanding, beginning balance aggregate intrinsic value warrants | $	$ 14,513
Granted, aggregate intrinsic value warrants | $
Expired, aggregate intrinsic value warrants | $
Outstanding, ending balance aggregate intrinsic value warrants | $	3,750
Exercisable, aggregate intrinsic value warrants | $	$ 3,750

STOCK BASED COMPENSATION (Det_3

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	Jul. 14, 2018	Jul. 14, 2014	Jul. 31, 2019	Oct. 31, 2019	Jun. 30, 2019	Apr. 30, 2019
Discount rate			2.04%	2.04%
Additional paid in capital			$ 23,897,173	$ 23,949,999		$ 23,815,614
Expected volatility			446.00%	446.00%
Expected term			6 months 10 days	6 months 10 days
Warrant [Member]
Discount rate				2.38%
Additional paid in capital				$ 24,960
Expected volatility				383.00%
Expected term				3 years
Exercise price				$ 0.10
Warrants expired					$ 1,400,000
Stock Price				$ 0.02
Consultant [Member] | July 14, 2014 [Member]
Exercise price				$ 0.05
Stock options vested	4,150,000	750,000
Stock options vesting period				4 years
Stock option outstanding				1,200,000
Lender [Member]
Convertible promissory notes principal amount
Warrant purchased for common stock				$ 150,000
Exercise price				$ 0.10
Term of acquisition				3 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 31, 2019	Jul. 15, 2019	Jul. 31, 2019	Oct. 31, 2019	Apr. 30, 2019
Accrued officers' compensation	$ 740,000			$ 740,000
Accrued officer payroll taxes	37,111			37,111
Notes payable, related parties	2,300			2,300	$ 2,300
Accounts payable - related parties	$ 54,707			54,707	$ 46,464
Office expenses				$ 7,500
Common stock par value	$ 0.001			$ 0.001	$ 0.001
Investor [Member]
Common stock par value		$ 0.001
Number of shares of stock under private placement		2,500,000
Sale stock price per share		$ 0.02
Common stock shares issued to related party			33,500,000	33,500,000
Ownership percentage hold by related party	32.00%			32.00%
Private Placement [Member] | Investor [Member]
Number of shares of stock under private placement	5,000,000	2,500,000
Sale stock price per share	$ 0.01	$ 0.02		$ 0.01
Consulting Agreement [Member]
Accounts payable - related parties	$ 25,000			$ 25,000
Officer [Member] | July 14, 2018 [Member]
Notes payable, related parties	15,300			15,300
Accounts payable - related parties	125			125
President and CEO [Member]
Accounts payable - related parties	42,500			42,500
House Counsel [Member]
Accounts payable - related parties	1,815			1,815
Director [Member]
Services and procurement paid	$ 11,268			$ 11,268

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Mar. 12, 2019USD ($)	Aug. 13, 2018USD ($)	Mar. 05, 2018USD ($)	Dec. 07, 2017USD ($)	Aug. 04, 2017USD ($)	Aug. 02, 2017USD ($)	May 09, 2009USD ($)	Sep. 25, 2019USD ($)	Aug. 31, 2019USD ($)	Jul. 18, 2019	Feb. 21, 2019USD ($)	Nov. 16, 2018USD ($)	Dec. 18, 2017USD ($)	Aug. 24, 2017USD ($)	Oct. 31, 2016USD ($)	Nov. 30, 2015USD ($)	Sep. 30, 2015USD ($)integer	Jul. 31, 2014shares	Oct. 31, 2019USD ($)	Jul. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Jul. 31, 2018USD ($)	Oct. 31, 2019USD ($)	Oct. 31, 2018USD ($)	Sep. 30, 2019USD ($)	Jul. 22, 2019USD ($)	May 31, 2019USD ($)	May 29, 2019USD ($)	Apr. 30, 2019USD ($)	Feb. 07, 2019USD ($)	Feb. 05, 2019USD ($)	Jan. 30, 2019USD ($)
State income taxes payable																			$ 110,154				$ 110,154
Football equipment deposit								$ 25,000
Purchase agreement description								The Company shall take all necessary action to purchase from the Lender the football equipment that the Lender acquired from a third party that the Company had previously structured a $400,000 agreement to purchase – see above. Prior to January 31, 2020, the Lender agrees not to sell the football equipment unless there occurs an Event of Default or any breach or default under any other agreement by and between the Company and the Lender
Office Equipment																			11,000				11,000
Accrual for taxes, penalties and interest owed to IRS and the State of Delaware from the tax year ending April 30, 2007																			229,214				229,214						219,209
Prepaid legal fees
Accrued expenses																			306,378				306,378						296,373
Fixed asset																			25,000				25,000
Interest expense																			(71,506)	$ (148,984)	$ (31,079)	$ (20,114)	(220,490)	$ (51,193)
Total Prepaid consulting expenses																			50,000				50,000						50,000
Processing fee																													8
Accounts payable																			1,737,819				1,737,819						1,709,583
Fixed asset																			182,223				182,223						125,000
Purchase of Football Equipment Agreement [Member]
Bankrupt agreement description										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.
Initial deposit																										$ 25,000
Initial deposit remaining balance																									$ 375,000
Storage warehouse rent									$ 10,000
Paid for rent																							5,010
Type of football items																							32,000
Lease Agreement [Member]
Deposit																			30,000				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.
Agreement [Member] | Subsequent Event [Member]
Storage material								$ 1,000
Computer and office equipment								11,000
Market valuation of computer and office equipment								$ 80,000
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
Number of installment in which settlement to be paid | integer
Interactive Liquid LLC [Member]
Payment upon the execution of settlement													$ 153,016
Accounts payable																			153,016				153,016
Consisting stock valued													26,016
Periodic cash payments													$ 127,000
Interactive Liquid LLC [Member] | June 1, 2018 [Member]
Settlement additional payment																			30,000				30,000
Interactive Liquid LLC [Member] | Tranche [Member]
Periodic cash payments			$ 10,000
Settlement Agreement [Member]
Office Equipment																													135,323
Remaining balance																												$ 7,500	10,000
BodyHype [Member] | Football equipment [Member]
Accrued expenses
Accounts payable																			140,000				140,000
Security deposit
Fixed asset
Football equipment expense
Additional payment																							140,000
Third Party Consulting Firm [Member]
Accounts payable																											$ 18,131		18,131
Third Party Consulting Firm [Member] | Master Business Agreement [Member]
Total Prepaid consulting expenses																			50,000				50,000
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
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
David Bovi [Member]
Interest expense						$ 19,453																	13,440
Accounts payable																			$ 307,841				$ 307,841
Legal fees						$ 243,034
Interest rate per month																			1.00%				1.00%
Herm Edwards [Member]
Accounts payable																			$ 216,667				$ 216,667
Pending Litigation [Member] | Lamnia International [Member]
Payment upon the execution of settlement				$ 153,000
Accounts payable																			$ 124,968		$ 124,968		124,968	$ 124,968
Pending Litigation [Member] | Interactive Liquid LLC [Member]
Lawsuit claim amount					$ 153,016
Pending Litigation [Member] | H&J Ventures, LLC Claim [Member]
Settlement amount														$ 50,000
Pending Litigation [Member] | Law Firm Having Consent Of Judgement Against Company [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
Pending Litigation [Member] | Trustee executed [Member]
Accrued expenses		$ 70,000
Settlement amount		70,000
Payment upon the execution of settlement		50,000
Damages awarded in litigation matter from Consent of Judgement		$ 70,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	6 Months Ended
	Oct. 31, 2019
151 to 180 days [Member]
Principal amount plus accrued interest	140.00%
121 to 150 days [Member]
Principal amount plus accrued interest	135.00%
91 to 120 days [Member]
Principal amount plus accrued interest	130.00%
61 to 90 days [Member]
Principal amount plus accrued interest	125.00%
31 to 60 days [Member]
Principal amount plus accrued interest	120.00%
0 to 30 days [Member]
Principal amount plus accrued interest	115.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 06, 2019	Dec. 05, 2019	Dec. 04, 2019	Nov. 07, 2019	Nov. 04, 2019	Nov. 21, 2019	Nov. 20, 2019	Sep. 25, 2019	Jun. 18, 2019	May 17, 2018	Jul. 31, 2019	Oct. 31, 2019	Apr. 30, 2019
Conversion of convertible secured promissory note, shares									10,741,407
Common stock, shares issued											105,067,887	105,067,887	94,493,073
Notes principal balance
Accrued expenses												$ 306,378	296,373
Master Agreement [Member]
Payment to consultant				$ 2,500
Balance payment				$ 52,500
Subsequent Event [Member]
Debt conversion, description												The Conversion Price is equal to Forty Percent (40%) 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 (“Conversion Price”).
Fair value of common stock												$ 158,000
Put premium liability		$ 158,000
Fixed monetary amount											$ 158,000
Subsequent Event [Member] | Securities Purchase Agreement [Member] | Investor [Member]
Debt instrument, face amount		63,000
Proceeds from issuance of convertible promissory notes		60,000
Debt issue costs		$ 3,000
Interest rate description		Any amount of the principal or interest which is not paid when due shall bear Interest at the rate of the lower of twenty-two percent (22%) per annum, or the highest rate permitted by law, from the due date thereof until the same is paid. The convertible promissory note is due in one (1) year from the date of issuance or December 5, 2020.
Subsequent Events [Member] | Convertible Unsecured Promissory Note [Member]
Conversion of convertible secured promissory note, shares
Debt instrument, face amount	$ 100,000						$ 150,000
Common stock, shares issued	1,347,382						1,000,000				1,500,000
Notes principal balance	$ 93,000
Fair value of warrants												$ 550,000
Debt conversion amount	7,000						$ 1,800
Accrued expenses	$ 357						1,050
Conversion fees							750
Remaining balance							150,000
Subsequent Events [Member] | Convertible Secured Promissory Note [Member]
Debt instrument, face amount			$ 550,000		$ 550,000	$ 550,000
Common stock, shares issued			1,449,275		1,086,957	1,020,408
Notes principal balance			$ 55,000		$ 60,000	$ 55,000
Debt conversion amount			$ 10,000		$ 5,000	$ 5,000