MMEX Resources (MMEX) 10-K 23 Jul 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2018	Jul. 23, 2018	Oct. 31, 2017
Document And Entity Information
Entity Registrant Name	MMEX Resources Corp
Entity Central Index Key	1,440,799
Document Type	10-K
Document Period End Date	Apr. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Is Entity a Well-known Seasoned Issuer	No
Is Entity a Voluntary Filer	No
Is Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 13,085,300
Entity Common Stock, Shares Outstanding		2,306,883,333
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Current assets:
Cash	$ 304,173	$ 54,513
Prepaid expenses and other current assets	5,000
Total current assets	309,173	54,513
Property and equipment, net	301,269
Deposit	900
Total assets	611,342	54,513
Current liabilities:
Accounts payable	708,072	694,664
Accrued expenses	240,404	912,870
Accrued expenses - related party	31,633	70,670
Notes payable, currently in default	75,001	375,001
Convertible notes payable, currently in default, net of discount of $0 and $0 at April 30, 2018 and 2017, respectively	75,000	195,000
Convertible notes payable, net of discount of $504,590 and $136,284 at April 30, 2018 and 2017, respectively	328,183	8,716
Convertible preferred stock		137,500
Derivative liabilities	996,603	6,610,001
Total current liabilities	2,454,896	9,004,422
Long-term liabilities:
Convertible note payable, net of discount of $258,932 at April 30, 2018	102,368
Total liabilities	2,557,264	9,004,422
Commitments and contingencies
Stockholders' deficit:
Common stock payable		307,978
Additional paid-in capital	29,494,058	25,551,533
Non-controlling interest	9,871	(378,443)
Accumulated (deficit)	(35,077,288)	(36,918,594)
Total stockholders' deficit	(1,945,922)	(8,949,909)
Total liabilities and stockholders' deficit	611,342	54,513
Common Class A [Member]
Stockholders' deficit:
Common Stock Value	2,127,437	987,617
Common Class B [Member]
Stockholders' deficit:
Common Stock Value	$ 1,500,000	$ 1,500,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Current liabilities:
Convertible notes, net of discount currently in default	$ 0	$ 0
Convertible note payable, net of discount	504,590	136,284
Long-term liabilities:
Convertible note payable, net of discount	$ 258,932
Common Class A [Member]
Stockholders' deficit:
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	12,000,000,000	12,000,000,000
Common stock, Issued	2,127,436,835	987,616,168
Common stock, outstanding	2,127,436,835	987,616,168
Common Class B [Member]
Stockholders' deficit:
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	2,000,000,000	2,000,000,000
Common stock, Issued	1,500,000,000	1,500,000,000
Common stock, outstanding	1,500,000,000	1,500,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Condensed Consolidated Statements Of Operations
Revenues
Operating Expenses:
General and administrative expenses	1,116,398	211,160
Refinery start-up costs	828,609	372,560
Depreciation and amortization	1,851	386
Total operating expenses	1,946,858	584,106
Loss from operations	(1,946,858)	(584,106)
Other income (expense):
Interest expense	(1,927,980)	(283,261)
Gain (loss) on derivative liabilities	4,604,471	(6,105,727)
Gain on assignment and assumption agreement	1,090,271
Gain on extinguishment of debt	409,716	207,803
Total other income (expense)	4,176,478	(6,181,185)
Income (loss) before income taxes	2,229,620	(6,765,291)
Provision for income taxes
Net income (loss)	2,229,620	(6,765,291)
Non-controlling interest in (income) loss of consolidated subsidiaries	(388,314)	1,824
Net income (loss) attributable to the Company	$ 1,841,306	$ (6,763,467)
Net income (loss) per common share – basic and diluted	$ 0	$ (0.01)
Weighted average number of common shares outstanding: Basic	1,543,403,933	568,407,531
Weighted average number of common shares outstanding: Diluted	2,051,851,614	568,407,531

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Deficit and Members Interests - USD ($)	Common Class A [Member]	Common Class B [Member]	Common Stock Payable	Additional Paid-In Capital	Non-controlling Interests	Accumulated Deficit	Total
Beginning Balance, Shares at Apr. 30, 2016	180,432,013
Beginning Balance, Amount at Apr. 30, 2016	$ 180,434		$ 3,395,483	$ 24,154,130	$ (376,619)	$ (30,155,127)	$ (2,801,699)
Related party debt forgiven and contributed to capital			(90,000)	90,000
Shares issued for: Cash, Shares	39,394,400
Shares issued for: Cash, Amount	$ 39,395			36,974			76,369
Common stock payable, Shares	236,784,319
Common stock payable, Amount	$ 236,783		(3,064,332)	2,827,549
Conversion of convertible note payable and derivative liabilities, Shares	489,000,000
Conversion of convertible note payable and derivative liabilities, Amount	$ 489,000			(304,091)			184,909
Accrued expenses, Shares	2,082,190
Accrued expenses, Amount	$ 2,082			(1,666)			416
Accounts payable, Shares	28,625,000
Accounts payable, Amount	$ 28,625			(22,900)			5,725
Services, Shares	4,298,246
Services, Amount	$ 4,298			94,237			98,535
Interest expense, Shares	7,000,000
Interest expense, Amount	$ 7,000			27,300			34,300
Shares issued to related party for refinery project rights, Shares		1,500,000,000
Shares issued to related party for refinery project rights, Amount		$ 1,500,000		(1,350,000)			150,000
Cash for common stock payable			49,741				49,741
Services for common stock payable			17,086				17,086
Net income (loss)					(1,824)	(6,763,467)	(6,765,291)
Ending Balance, Shares at Apr. 30, 2017	987,616,168	1,500,000,000
Ending Balance, Amount at Apr. 30, 2017	$ 987,617	$ 1,500,000	307,978	25,551,533	(378,443)	(36,918,594)	(8,949,909)
Shares issued for: Cash, Shares	130,095,970
Shares issued for: Cash, Amount	$ 130,097			154,274			284,371
Common stock payable, Shares	62,846,918
Common stock payable, Amount	$ 62,847		(307,978)	245,131
Conversion of convertible note payable and derivative liabilities, Shares	500,640,396
Conversion of convertible note payable and derivative liabilities, Amount	$ 500,638			1,873,024			2,373,662
Accrued expenses, Shares	440,000
Accrued expenses, Amount	$ 440			3,960			4,400
Services, Shares	40,042,795
Services, Amount	$ 40,043			280,650			320,693
Cashless exercise of warrants and derivative liabilities, Shares	355,004,588
Cashless exercise of warrants and derivative liabilities, Amount	$ 355,005			1,551,001			1,906,006
Settlement of preferred stock, Shares	24,750,000
Settlement of preferred stock, Amount	$ 24,750			175,726			200,476
Settlement of debt, Shares	16,000,000
Settlement of debt, Amount	$ 16,000			108,800			124,800
Assignment and assumption agreement, Shares	10,000,000
Assignment and assumption agreement, Amount	$ 10,000			(450,041)			(440,041)
Net income (loss)					388,314	1,841,306	2,229,620
Ending Balance, Shares at Apr. 30, 2018	2,127,436,835	1,500,000,000
Ending Balance, Amount at Apr. 30, 2018	$ 2,127,437	$ 1,500,000		$ 29,494,058	$ 9,871	$ (35,077,288)	$ (1,945,922)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Cash flows from operating activities
Net income (loss) attributable to the Company	$ 1,841,306	$ (6,763,467)
Non-controlling interest in income (loss) of consolidated subsidiaries	388,314	(1,824)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization expense	1,851	386
Issuance of Class B common stock for refinery start-up costs		150,000
Stock-based compensation	321,443	149,921
Convertible note payable issued for commitment fee	80,000
Interest expense added to convertible note principal	104,448
Gain (loss) on derivative liabilities	(4,604,471)	6,105,727
Gain on assignment and assumption agreement	(1,090,271)
Gain on extinguishment of debt	(409,716)	(207,803)
Amortization of debt discount	1,563,211	93,498
Increase in operating assets:
Prepaid expenses and other current assets	(5,000)
Deposits	(900)
Increase in operating liabilities:
Accounts payable	127,890	49,201
Accrued expenses	118,804	142,952
Net cash used in operating activities	(1,563,091)	(281,409)
Cash flows from investing activities:
Purchase of property and equipment	(303,120)
Net cash used in investing activities	(303,120)
Cash flows from financing activities:
Proceeds from convertible notes payable	1,831,500	208,782
Proceeds from issuance of common stock	284,371	76,369
Proceeds from common stock payable		49,741
Net cash provided by financing activities	2,115,871	334,892
Net increase in cash	249,660	53,483
Cash at the beginning of the year	54,513	1,030
Cash at the end of the year	304,173	54,513
Supplemental disclosures:
Interest paid
Income taxes paid
Non-cash investing and financing activities:
Common stock for common stock payable	307,978	3,064,332
Settlement of convertible preferred stock and accrued interest for common stock	200,476
Common stock for derivative liabilities in cashless exercise of warrants	1,906,006
Common stock for accrued expenses	4,400	416
Common stock for accounts payable		5,725
Common stock issued in conversion of debt	2,307,791	184,909
Settlement of convertible notes payable and accrued interest for common stock	124,800
Derivative liabilities for debt discount	1,927,676	208,782
Accrued interest payable added to convertible note principal	8,723
Common stock payable contributed to capital		$ 90,000

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 1 - BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	MMEX Resources Corporation (the “Company” or “MMEX”) is a company engaged in the exploration, extraction, refining and distribution of oil, gas, petroleum products and electric power. We plan to focus on the acquisition, development and financing of oil, gas, refining and electric power projects in Texas, Peru, and other countries in Latin America using the expertise of our principals to identify, finance and acquire these projects. The most significant focus of our current business plan is to build crude oil refining facilities in the Permian Basin in West Texas. MMEX was formed as a Nevada corporation in 2005. The current management team led an acquisition of the Company (then named Management Energy, Inc.) through a reverse merger completed on September 23, 2010 and changed the Company’s name to MMEX Mining Corporation on February 11, 2011 and to MMEX Resources Corporation on April 6, 2016. The accompanying consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent Pecos Refining & Transport, LLC 100% LLC Texas Subsidiary MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary Pecos Refining & Transport, LLC (“Pecos Refining”) was formed in June 2017 with the Company as its sole member. Through Pecos Refining, the Company plans to build and commence operations of a crude oil distillation unit in the Permian Basin in West Texas. As of April 13, 2016, the Company assigned AMC to an irrevocable trust (the “Trust”), whose beneficiaries are the existing shareholders of MMEX. The accounts of AMC are included in the consolidated financial statements for all periods presented due to the common ownership. AMC through the Trust controls the Hunza coal interest previously owned by MMEX. On September 1, 2016, the Company entered into a stock assignment agreement with LatAm Services, LLC (“LatAm”), whose members are officers and directors of the Company, pursuant to which LatAm acquired MCCH, a wholly owned subsidiary of the Company, and MCC and CC, majority owned subsidiaries of MCCH. On September 18, 2017, the Company, the members of LatAm and William B. Short (“Short”), an unrelated individual, entered into an Assignment and Assumption Agreement pursuant to which Short acquired MCCH, MCC and CC from LatAm (Note 11). The accounts of MCCH, MCC and CC are included in the consolidated financial statements through September 18, 2017 due to the common ownership of LatAm. With the acquisition of these subsidiaries by LatAm, and subsequently by Short, MMEX has exited the Hunza coal project to focus on energy related projects under its new business plan. All significant inter-company transactions have been eliminated in the preparation of the consolidated financial statements. These financial statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for a fair presentation of the information contained therein. The Company has adopted a fiscal year end of April 30.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Consolidation The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations. Use of 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 reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Property and equipment Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management. Derivative liabilities In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Fair value of financial instruments Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a 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. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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 markets that are not active. 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. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001 Revenue Recognition We recognize revenue in accordance with the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”), Topic 605, Revenue Recognition. Accordingly, we recognize revenue when (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. Refinery start-up costs Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred. Advertising and promotion All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2018 and 2017, respectively. Income taxes The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not. Basic and diluted loss per share Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as warrants and convertible debt, were exercised or converted into common stock. For the year ended April 30, 2018, potential dilutive securities included 508,447,681 shares issuable for convertible debt. For the year ended April 30, 2017, potential dilutive shares had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share. Stock-based compensation Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the fiscal years ended April 30, 2017 and 2016, the Company did not record any share based compensation to employees. Issuance of shares for non-cash consideration The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. Uncertain tax positions The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions. Reclassifications Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year periods presentation. Recently Issued Accounting Pronouncements In July 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-11, “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception.” Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, “Distinguishing Liabilities from Equity,” because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 3 - GOING CONCERN	Our financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. We have incurred continuous losses from operations, have an accumulated deficit of $35,077,288 and a total stockholders’ deficit of $1,945,922 at April 30, 2018, and have reported negative cash flows from operations since inception. In addition, we do not currently have the cash resources to meet our operating commitments for the next twelve months, and we expect to have ongoing requirements for capital investment to implement our business plan, including the construction of our proposed refinery project. Finally, our ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which we operate. Since inception, our operations have primarily been funded through private debt and equity financing, as well as capital contributions by our subsidiaries' partners, and we expect to continue to seek additional funding through private or public equity and debt financing. Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, indicate that we may be unable to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company's ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	Accrued expenses (see Note 7) to related parties totaled $31,633 and $70,670 as of April 30, 2018 and April 30, 2017, respectively. On March 4, 2017, the Company entered into an agreement with Maple Resources Corporation (“Maple Resources”), a related party controlled by our President and CEO, to acquire all of Maple Resources’ right, title and interest in plans to build a crude oil refinery in Pecos County, Texas. See Note 6. During the year ended April 30, 2018, we incurred consulting fees and expense reimbursement related to the development of the refinery project to Maple Resources totaling $123,986, of which $5,583 was included in accounts payable at April 30, 2018.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at April 30: 2018 2017 Office furniture and equipment $ 13,863 $ 454 Computer equipment and software 10,962 24,569 Less accumulated depreciation and amortization (8,312 ) (25,023 ) 16,513 - Land and improvements 284,756 - $ 301,269 $ - On July 28, 2017, the Company acquired 126 acres of land located near Fort Stockton, Texas for $67,088. This 126 acre parcel is part of the 476 acre tract on which the Company intends to build a crude oil refinery (Note 6). The Company subsequently acquired certain easements related to the land parcel for $16,958 and, through April 30, 2018, incurred improvement costs totaling $200,710. Depreciation and amortization expense totaled $1,851 and $386 for the years ended April 30, 2018 and 2017, respectively.

REFINERY PROJECT

REFINERY PROJECT	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 6 - REFINERY PROJECT	On March 4, 2017, we entered into an agreement with Maple Resources Corporation (“Maple”), a related party, to acquire all of Maple’s right, title and interest (the “Rights”) in plans to build a crude oil refinery in Pecos County, Texas (the “Refinery Transaction”). Pursuant to the Refinery Transaction, we agreed to acquire the Rights in exchange for the issuance of 1,500,000,000 Class B common shares. The 1,500,000,000 Class B common stock issued for the Rights were valued at $150,000 by an independent valuation firm, with the $150,000 expensed to refinery start-up costs. Through our wholly-owned subsidiary, Pecos Refining, we intend initially to build and commence operation of a 10,000 barrel-per-day distillation unit (the “Distillation Unit”) that will produce a non-transportation grade diesel primarily for sale in the local market for drilling mud and frac fluids, along with naphtha and heavy fuel oil to be sold to other refiners. Through a separate subsidiary, we intend to build and commence operation of a crude oil refinery (the “Large Refinery”) with up to 100,000 barrel-per-day capacity at the same location in West Texas (collectively with the Distillation Unit, the “Refinery Project”). The Refinery Project will be built on 476 acres located 20 miles northeast of Fort Stockton, Texas. On July 28, 2017, we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit (Note 5), at a purchase price of $550 per acre, or $69,249. We continue to negotiate with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000. We will be required to obtain additional financing to complete this purchase. We have not yet received any financing commitment for such purchase. On July 31, 2017, we filed an application with the Texas Commission on Environmental Quality (“TCEQ”) to obtain an air quality permit and obtained permit approval from the TCEQ on August 30, 2017. Accordingly, we will begin construction on the Distillation Unit on 15 acres of our 126 acre tract as soon we receive adequate financing to do so. Completion of the Refinery Project will require substantial equity and debt financing is subject to the receipt of required governmental permits.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 7 - ACCRUED EXPENSES	Accrued expenses consisted of the following at April 30: 2018 2017 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 36,633 75,633 Accrued interest 142,773 815,276 Lease obligation 62,541 62,541

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 8 - NOTES PAYABLE	Notes Payable, Currently in Default Notes payable, currently in default, consist of the following at April 30: 2018 2017 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10%, extinguished pursuant toAssignment and Assumption Agreement (Note 11) - 300,000 $ 75,001 $ 375,001 Accrued interest payable on notes payable, currently in default, totaled $38,384 and $273,870 at April 30, 2018 and 2017, respectively. Convertible Notes Payable, Currently in Default Convertible notes payable, currently in default, consist of the following at April 30: 2018 2017 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 25,000 $ 25,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 50,000 50,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, convertible into common shares of the Company at $0.20 per share, repaid in June 2017 - 120,000 Total 75,000 195,000 Less discount - - Total $ 75,000 $ 195,000 Effective June 20, 2017, the Company entered into an agreement to extinguish the $120,000 convertible note payable and $119,365 accrued interest payable through the issuance of 16,000,000 shares of the Company’s Class A common stock, recognizing a gain on extinguishment of debt of $114,565. Accrued interest payable on convertible notes payable, currently in default, totaled $85,991 and $190,343 at April 30, 2018 and 2017, respectively. Current Convertible Notes Payable Current convertible notes payable consist of the following at April 30: 2018 2017 Note payable to an accredited investor, maturing November 13, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price $ 111,773 $ - Note payable to an accredited investor, maturing January 23, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 173,000 - Note payable to an accredited investor, maturing November 30, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 83,000 - Note payable to an accredited investor, maturing March 14, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing March 21, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 220,000 - Note payable to an accredited investor, maturing March 21, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 120,000 - Note payable to an accredited investor, maturing October 19, 2017, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, extinguished pursuant to a Convertible Note Purchase and Assignment Agreement - 145,000 Total 832,773 145,000 Less discount (504,590 ) (136,284 ) Net $ 328,183 $ 8,716 Effective April 19, 2017 the Company issued and delivered to JSJ Investments, Inc. a 12% convertible note payable to JSJ Investments, Inc. (“JSJ”) in the principal amount of $145,000. The note was issued at a discount, resulting in the receipt of $138,000. The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increased to 125%, plus accrued interest, until the 120th day from issuance. The note was due and payable on October 19, 2017 at a redemption price of 150% plus accrued interest. The holder of the note, at its option, could convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. Pursuant to a Convertible Note Purchase and Assignment Agreement dated October 16, 2017, Vista Capital Investments, LLC (“Vista”) purchased from JSJ the convertible note with a principal balance of $145,000 and $8,723 accrued interest payable. No gain or loss was recognized on this transaction. Effective May 15, 2017, the Company issued and delivered to Eagle Equities LLC (“Eagle”)an 8% convertible redeemable note in the principal amount of $115,000. The note was issued at a discount, resulting in the receipt of $105,000. The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increased to 135%, plus accrued interest, until the 120th day from issuance and to 150%, plus accrued interest, until the 180th day from issuance. The note was due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s Class A common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at its option, could convert the unpaid principal and accrued interest into shares of the Company’s Class A common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance. Subsequently, Eagle converted $145,000 principal and $5,306 accrued interest payable into 21,950,098 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective May 16, 2017, the Company issued and delivered to Crown Bridge Partners, LLC (“Crown Bridge”) an 8% convertible redeemable note in the principal amount of $60,000. The note was issued at a discount, resulting in the receipt of $54,000. The note was due and payable on May 16, 2018. The other terms of the note were identical to the terms of the May 15, 2017 convertible redeemable note payable to Eagle described above. Subsequently, Crown Bridge converted $60,000 principal and $2,597 accrued interest payable into 10,733,108 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective May 24, 2017, the Company issued and delivered to GS Capital Partners, LLC (“GS”) an 8% convertible note in the principal amount of $173,000. The note was issued at a discount, resulting in the receipt of $158,000. The note is due and payable on May 24, 2018. The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance and then to 133%, plus accrued interest, until the 180th day from issuance. The note cannot be prepaid after the 180th day after issuance. GS, at its option, could convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price could not be less than a floor of $.03 per share of common stock. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock). The Company entered into an amendment of the note with GS Capital which extended the redemption period of the note by an additional 75 days, during which period the redemption premium would be 47%. Subsequently, GS converted $173,000 principal and $8,320 accrued interest payable into 49,811,490 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. In connection with an Equity Purchase Agreement dated June 12, 2017 (Note 12), the Company issued to Crown Bridge, as a commitment fee, an 8% convertible redeemable note in the principal amount of $80,000. The Company was entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price was to increase to 135% until the 120th day after issuance and then increase to 150% until the 180th day after issuance, after which the date the note could not be redeemed. If the note was not redeemed or the Company was otherwise in default, Crown Bridge could convert the unpaid balance into shares of the Company’s Class A common stock at a conversion price equal to the lesser of (i) the closing price of the Company’s Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion. Subsequently, Crown Bridge converted $80,000 principal and $3,610 accrued interest payable into 19,834,823 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective June 30, 2017, the Company issued and delivered to JSJ a second 12% convertible note payable to JSJ in the principal amount of $125,000. The note was issued at a discount, resulting in the receipt of $115,750 after payment of $3,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. JSJ, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 30, 2018. The Company agreed with JSJ to use any proceeds from draws on our prospective equity line of credit or sale of assets to first repay the note issued to JSJ in April 2017 and second to repay the July 7, 2017 note. Subsequently, JSJ converted $125,000 principal and $8,765 accrued interest payable into 56,667,265 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective September 1, 2017, the Company issued and delivered to Auctus Fund, LLC (“Auctus”) a 12% convertible note in the principal amount of $115,000. The Company received $105,000 of note proceeds after payment of $10,000 of fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 180th day after issuance. Auctus, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a price equal to the lesser of (i) the lowest trading price during the previous 25 trading day period ending on the latest complete trading day prior to the date of the note and (ii) 55% of the average of the two lowest trading prices for the Company’s common stock during the 25 trading day period ending on the latest complete trading day prior to the conversion date. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of June 1, 2018. Subsequently, Auctus converted $115,000 principal and $7,618 accrued interest payable into 88,660,693 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective September 13, 2017, the Company issued and delivered to Power Up Lending Group Ltd (“Power Up”) a 12% convertible note in the principal amount of $123,500. The Company received $112,500 of note proceeds after payment of $11,000 of fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 30 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases by an additional 5% each 30 days thereafter until the 180th day after issuance (at which date the note cannot thereafter be prepaid). Power Up, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a price equal to 61% of the average of the two lowest trading prices for the Company’s common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of June 20, 2018. Subsequently, Power Up converted $123,500 principal and $7,410 accrued interest payable into 57,906,878 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Pursuant to a Convertible Note Purchase and Assignment Agreement dated October 16, 2017 Vista Capital Investments, LLC (“Vista”) purchased from JSJ the April 19, 2017 convertible note with a principal balance of $145,000 and $8,723 accrued interest payable. The Company issued a replacement convertible note to Vista dated October 16, 2017 in the principal amount of $153,723, maturing on April 19, 2017. No gain or loss was recognized on this transaction. A one-time 12% interest charge of $18,447 and a penalty of $10,000 were also added to the note principal, resulting in total note principal of $182,170. Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels. Vista, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. The Company could prepay the note at a 45% redemption premium during the first 90 days after issuance. Subsequently, Vista converted $182,170 principal into 33,836,872 total shares of the Company’s Class A common stock, extinguishing in full the convertible note. Effective November 13, 2017, the Company issued and delivered to Power Up a second 8% convertible note in the principal amount of $111,773. The note was issued at a discount, resulting in the Company’s receipt of $97,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. Power Up, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 18% redemption premium during the first 60 days after issuance, increasing to 25% after 120 days from issuance and 33% after 180 days from issuance. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of November 14, 2018. The note had a principal balance of $111,773 as of April 30, 2018. Effective January 19, 2018, the Company issued and delivered to GS a second 8% convertible note in the principal amount of $173,000. The note was issued at a discount, resulting in the Company’s receipt of $150,000 after payment of $8,000 of the fees and expenses of the lender and its counsel. GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The note matures on January 23, 2019. The Company may redeem the note at redemption prices ranging from 118% to 133% during the first 180 days after issuance. The note had a principal balance of $173,000 as of April 30, 2018. Effective February 16, 2018, the Company issued and delivered to Power Up a third convertible note in the principal amount of $83,000. The note bears interest at an annual rate of 12% and the Company received proceeds of $80,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. Power Up, at its option beginning August 15, 2018, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 39% discount from the average of the two lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing to 25% after 30 days from issuance, 33% after 60 days from issuance, 35% after 90 days from issuance, 40% after 120 days from issuance and 45% after 150 days from issuance. After the expiration of 180 days after issuance, the Company has no right of prepayment. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of November 30, 2018. The note had a principal balance of $83,000 as of April 30, 2018. Effective March 14, 2018, the Company issued and delivered to JSJ a third 12% convertible note payable to JSJ in the principal amount of $125,000. The note was issued at a discount, resulting in the Company’s receipt of $115,750 after payment of $3,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 14, 2019. JSJ, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading price during the 20 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 14, 2019. The note had a principal balance of $125,000 as of April 30, 2018. Effective March 21, 2018, the Company issued and delivered to Auctus a second convertible note in the principal amount of $220,000 and bearing interest at 8%. The Company received $202,000 of note proceeds after payment of $18,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 130% plus accrued interest. The redemption price thereafter increases to 145%, plus accrued interest, until the 180th day after issuance. Auctus, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a 45% discount from the average of the two lowest trading prices during the 25 days prior to conversion. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 21, 2019. The note had a principal balance of $220,000 as of April 30, 2018. Effective March 21, 2018, the Company issued and delivered to One44 Capital LLC (“One44”) a 10% convertible note in the principal amount of $120,000. The Company received $114,000 of note proceeds after payment of $6,000 of the fees and expenses of the lender and its counsel. The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 130% of principal and accrued interest. The redemption price thereafter increases to 140% of principal and accrued interest, after 60 days until 120 days from the issuance date and 145% of principal and accrued interest after 120 days until the 180 days after issuance. One44, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the prior 20 trading days including the day the notice of conversion is received by the Company, with a floor of $0.03 per share until the 180th day after issuance. The note also contains penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of March 21, 2019. The note had a principal balance of $120,000 as of April 30, 2018. Long-Term Convertible Notes Payable Long-term convertible notes payable consist of the following at April 30, 2018: Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated October 19, 2017, maturing October 19, 2019 $ 183,580 Advance dated December 14, 2017, maturing December 14, 2019 123,200 Advance dated February 28, 2018, maturing February 28, 2020 54,520 Total 361,300 Less discount 258,932 Total $ 102,368 The long-term convertible notes payable at April 30, 2018 are comprised of three advances under a long-term convertible note to Vista. Effective October 19, 2017, the Company issued and delivered to Vista a convertible note in the original maximum principal amount of $550,000 (consisting of an initial advance of $165,000 on such date and possible future advances). An original issue discount equal to 10% of each advance will be added to principal. The maturity date of advances under the convertible note is two years from the date of each advance. Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels. The initial advance was issued at a discount, resulting in the receipt of $160,000, net of legal fees paid of $5,000. The Company paid $65,000 of proceeds to JSJ as a prepayment penalty for the first JSJ note purchased by Vista. In addition, an original issue discount of $16,500 and a one-time 12% interest charge of $21,780 was added to the note principal at inception and a $10,000 penalty was added to note principal in December 2017, resulting in total principal of $213,280. Through April 30, 2018, Vista converted principal of $29,700 into 16,500,000 total Class A common shares, resulting in a principal balance of $183,580 as of April 30, 2018. On December 14, 2017, the Company received proceeds of $100,000 from a second advance under the Vista long-term convertible note. An original issue discount of $10,000 and a one-time 12% interest charge of $13,200 was added to the note principal, resulting in total principal of $123,200, which balance was outstanding as of April 30, 2018. On February 28, 2018, the Company received proceeds of $232,500, net of legal fees paid of $2,500, from a third advance under the Vista long-term convertible note. An original issue discount of $23,500 and a one-time 12% interest charge of $31,020 was added to the note principal, resulting in total principal of $289,520. Through April 30, 2018, Vista converted principal of $235,000 into 144,739,169 total Class A common shares, resulting in a principal balance of $54,520 as of April 30, 2018. As of April 30, 2018, total principal balance under the Vista long-term convertible note was $361,300 with a total debt discount of $258,932, resulting in a net balance of $102,368. Accrued interest payable on convertible notes payable totaled $24,805 and $524 at April 30, 2018 and 2017, respectively. The Company has identified the conversion feature of its convertible notes payable as a derivative and estimated the fair value of the derivative using a multinomial lattice model simulation and assuming the existence of a tainted equity environment (see Note 10).

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 9 - CONVERTIBLE PREFERRED STOCK	As of April 30, 2017, the Company had $137,500 face value of Armadillo Mining Corporation preferred stock issued in June 2011 to two unrelated parties, with accrued dividends payable of $350,539. The preferred stock carried a 25% cumulative dividend and had a mandatory redemption feature on December 31, 2011 at a price of $1.25 per share. Effective June 19, 2017, the Company entered into agreements with the holders of the outstanding convertible preferred stock pursuant to which $137,500 principal, $359,957 accrued dividends payable and $5,614 derivative liabilities were extinguished through the issuance of a total of 24,750,000 shares of the Company’s Class A common stock, recognizing a gain on extinguishment of debt of $302,595. In connection with the settlement of the preferred stock on June 19, 2017, the Company issued 11,250,000 shares of its Class A common stock to a non-related consultant. The shares were valued at $91,125, based on the closing market price of the stock on the date of issuance, and included in general and administrative expenses.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 10 - DERIVATIVE LIABILITIES	In a series of subscription agreements, the Company issued warrants that contain certain anti-dilution provisions that have been identified as derivatives. In addition, the Company identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. As of April 30, 2018, the number of warrants or common shares to be issued under these agreements is indeterminate; therefore, the Company concluded that the equity environment is tainted and all additional warrants and convertible debt are included in the value of the derivative. The Company estimates the fair value of the derivative liabilities at the issuance date and at each subsequent reporting date, using a multinomial lattice model simulation. The model is based on a probability weighted discounted cash flow model using projections of the various potential outcomes. During the years ended April 30, 2018 and 2017, we had the following activity in our derivative liabilities: Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2016 $ 395,619 $ - $ - $ 395,619 New issuances of debt - 208,782 - 208,782 Note conversions - (100,127 ) - (100,127 ) Change in fair value of derivative liabilities 5,904,051 196,020 5,656 6,105,727 Balance, April 30, 2017 6,299,670 304,675 5,656 6,610,001 New issuances of debt - 1,927,676 - 1,927,676 Debt conversions and warrant exercises (1,906,006 ) (1,024,983 ) (5,614 ) (2,936,603 ) Change in fair value of derivative liabilities (4,302,892 ) (301,537 ) (42 ) (4,604,471 ) Balance, April 30, 2018 $ 90,772 $ 905,831 $ - $ 996,603 Key inputs and assumptions used in valuing the Company’s derivative liabilities as of April 30, 2018 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rate of 1.47% · The probability of future financing was estimated at 100% · Computed volatility ranging from 139% to 147% These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.

ASSIGNMENT AND ASSUMPTION AGREE

ASSIGNMENT AND ASSUMPTION AGREEMENT	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 11 - ASSIGNMENT AND ASSUMPTION AGREEMENT	On September 1, 2016, the Company entered into a stock assignment agreement with LatAm Services, LLC (“LatAm”), whose members are officers and directors of the Company, pursuant to which LatAm acquired MCCH, a wholly owned subsidiary of the Company, and MCC and CC, majority owned subsidiaries of MCCH (see Note 1). On September 18, 2017, the Company, the members of LatAm and William B. Short (“Short”), an unrelated individual, entered into an Assignment and Assumption Agreement pursuant to which Short acquired the member interests in LatAm, thereby acquiring all the assets and assuming all the liabilities of MCCH, MCC and CC. Prior to the Assignment and Assumption Agreement with Short on September 18, 2017, the accounts of MCCH, MCC and CC were consolidated with those of the Company and its other subsidiaries. The following is a summary of the accounts purchased or assumed by Short (there was no book value to the assets): Liabilities assumed: Accounts payable $ 95,655 Accrued expenses 254,575 Note payable, currently in default 300,000 Total liabilities assumed 650,230 Additional paid- in capital 550,041 Total 1,200,271 Value of common shares issued (110,000 ) Gain $ 1,090,271 Short agreed to assume all liabilities and hold the Company harmless from any and all liabilities (contingent or otherwise). In consideration therefor, the Company issued Short 10,000,000 shares of its Class A common stock, valued at $110,000, or $0.011 per share, equal to the market value of the stock on the date of the agreement, which amount was recorded as reduction in the gain recognized. With the acquisition of these subsidiaries by LatAm and subsequently by Short, MMEX has exited the Hunza coal project to focus on energy related projects under its new business plan.

EQUITY PURCHASE AGREEMENT

EQUITY PURCHASE AGREEMENT	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 12 - EQUITY PURCHASE AGREEMENT	On June 12, 2017, the Company entered into an Equity Purchase Agreement with Crown Bridge. Pursuant to the terms of the Equity Purchase Agreement, Crown Bridge committed to purchase up to $3,000,000 of our common stock for a period of up to 24 months commencing upon the effectiveness of a registration statement covering the resale of shares issuable to Crown Bridge under the Equity Purchase Agreement. The Equity Purchase Agreement allowed the Company to deliver a put notice to Crown Bridge stating the dollar amount of common stock that it intends to sell to Crown Bridge on the date specified in the put notice. The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of the Company’s stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right. On February 14, 2018, March 19, 2018 and April 2, 2018, the Company delivered put notices to Crown Bridge pursuant to the Equity Purchase Agreement. A total of 130,095,970 Class A common shares were issued to Crown Bridge for total net cash proceeds of $284,371. A fourth put notice, dated April 6, 2018, was delivered to Crown Bridge for 98,947,321 Class A common shares that has not yet been funded but which Crown Bridge has covenanted to fulfill. The Company’s right to deliver further put notices under the Equity Purchase Agreement was terminated on April 10, 2018, when the listing of our Class A common stock was moved to the OTC Pink.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 13 - STOCKHOLDERS DEFICIT	Authorized Shares On March 31, 2017, the Company amended its articles of incorporation to provide for an increase in the authorized shares of common stock from 3,000,000,000 to 5,000,000,000 shares. In addition, the articles of incorporation were amended to provide for two classes of common shares: (i) Class A Shares, having one vote per share, and (ii) Class B Shares, with 10 votes per share. All of the currently outstanding shares of common stock were reclassified as Class A Shares, except that the common shares issued in the refinery transaction discussed in Note 6 were classified as Class B Shares. Other than the provisions of the voting rights, the two classes of shares of common stock will have equal terms and conditions. On January 26, 2018, shareholders owning in excess of 50.1% of the outstanding shares of voting common stock of the Company executed a written consent approving an amendment to Article IV of the Amended and Restated Articles of Incorporation of the Company to increase the number of authorized shares of Class A Common Stock of the Company to 12,000,000,000 shares. The effective date of such consent, and the related filing of the amendment with the Secretary of State of Nevada, was February 16, 2018. Stock Issuances During the year ended April 30, 2018, the Company issued a total of 1,139,820,667 shares of its Class A common stock: 130,095,970 shares for cash of $284,371 pursuant to an Equity Purchase Agreement (Note 12); 62,846,918 shares for common stock payable of $307,978; 40,042,795 shares for services valued at $320,693; 440,000 shares valued at $4,400 in payment of accrued expenses of $44,000 resulting in a gain on extinguishment of debt of $39,600; 355,004,588 shares valued at $1,906,006 in the cashless exercise of warrants and extinguishment of derivative liabilities of $1,906,006; 24,750,000 shares valued at $200,476 in the extinguishment of preferred stock of $137,500, accrued interest payable of $359,957 and derivative liabilities of $5,614 resulting in a gain on extinguishment of debt of $302,595; 16,000,000 shares valued at $124,800 in the extinguishment of a convertible note payable of $120,000 and accrued interest payable of $119,365 resulting in a gain on extinguishment of debt of $114,565; 10,000,000 shares valued at $110,000 pursuant to an Assignment and Assumption Agreement (Note 11) and 500,640,396 shares valued at $2,373,662 in conversion of convertible notes principal of $1,238,371, accrued interest payable of $43,687, derivative liabilities of $1,024,983, fees of $750 and loss on conversion of $65,871. During the year ended April 30, 2017, the Company issued a total of 807,184,154 shares of its Class A common stock: 39,394,400 shares for cash of $76,369; 236,784,319 shares for common stock payable of $3,064,332; 489,000,000 shares valued at $184,909 in conversion of a convertible note payable and reduction in related derivative liabilities; 2,082,190 shares valued at $416 for accrued expenses; 28,625,000 valued at $5,725 for accounts payable; 4,298,245 shares valued at $98,535 for services and 7,000,000 shares valued at $34,300 for interest expense. As further discussed in Note 6, on March 4, 2017, the Company entered into an agreement with Maple Resources, a related party, to acquire all of Maple Resource’s right, title and interest in plans (the “Rights”) to build a crude oil refinery in Pecos County, Texas. The Company issued 1,500,000,000 Class B common shares to Maple to acquire the rights. The shares were valued at $150,000 by an independent valuation firm, with the $150,000 expensed to refinery start-up costs. Stock Options On March 7, 2012, the Company issued a total of 2,000,000 stock options exercisable at $0.35 per share for a period of ten years from the date of grant. Effective June 1, 2017, the holders of the options surrendered them to the Company and the options were cancelled. The Company did not grant any stock options during the years ended April 30, 2018 and 2017. A summary of stock option activity during the years ended April 30, 2018 and 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2016 2,000,000 $ 0.35 5.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85 Granted - - Canceled / Expired (2,000,000 ) $ 0.35 Exercised - - Outstanding, April 30, 2018 - $ - - Warrants The Company has issued warrants to investors in a series of subscription agreements in equity financings or for other stock-based compensation. Certain of the warrants contain anti-dilution provisions that the Company has identified as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the warrants based on a probability weighted cash flow model using projections of the various potential outcomes and considering the existence of a tainted equity environment (see Note 10). A summary of warrant activity during the years ended April 30, 2018 and 2017 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2016 11,522,170 $ 0.01 5.91 Granted 383,739,041 $ 0.01 Canceled / Expired - - Exercised - - Outstanding and exercisable, April 30, 2017 395,261,211 $ 0.01 4.91 Granted 30,689,567 $ 0.01 Canceled / Expired (210,000 ) $ 0.01 Exercised (353,360,492 ) $ 0.01 Outstanding and exercisable, April 30, 2018 72,380,286 $ 0.01 3.90 The warrant shares granted during the year ended April 30, 2018 are comprised of warrant shares issued to warrant holders pursuant to anti-dilution provisions. The 353,359,992 warrant shares exercised were pursuant to the cashless exercise of warrants and extinguishment of derivative liabilities of $1,906,006. Common Stock Reserved At April 30, 2018, 72,380,286 shares of the Company’s Class A common stock were reserved for issuance of outstanding warrants and 3,682,901,563 shares of the Company’s Class A common stock were reserved for convertible notes payable.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 14 - INCOME TAXES	The Company accounts for income taxes in accordance with standards of disclosure propounded by the FASB, and any related interpretations of those standards sanctioned by the FASB. Accordingly, deferred tax assets and liabilities are determined based on differences between the financial statement and tax bases of assets and liabilities, as well as a consideration of net operating loss and credit carry forwards, using enacted tax rates in effect for the period in which the differences are expected to impact taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. No provision for income taxes has been recorded due to the net operating loss carryforwards totaling approximately $10,800,000 as of April 30, 2018 that will be offset against future taxable income. The available net operating loss carry forwards expire in various years through 2038. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. There were no uncertain tax positions taken by the Company. The deferred tax asset and valuation account is as follows at April 30: 2018 2017 Deferred tax asset: Net operating loss carryforward $ 3,915,943 $ 3,373,482 Valuation allowance (3,915,943 ) (3,373,482 ) Total $ - $ - The components of income tax expense are as follows for the years ended April 30: 2018 2017 Change in net operating loss benefit $ 542,461 $ 217,716 Change in valuation allowance (542,461 ) (217,716 ) Total $ - $ -

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 15 - COMMITMENTS AND CONTINGENCIES	Legal There were no legal proceedings against the Company. Completion of Land Purchase As discussed in Note 6, on July 28, 2017, we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000. We will be required to obtain additional financing to complete this purchase. We have not yet received any financing commitment for such purchase.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2018
Notes to Financial Statements
NOTE 16 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Effective May 1, 2018, the Company issued and delivered to Power Up a fourth 12% convertible note in the principal amount of $78,000. After deducting $3,000 of lender expenses, the financing provided $65,000 of net proceeds to us. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 39% discount from the average of the two lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing in 5% increments each 30 day period thereafter until 180 days from issuance, after which the note may not be prepaid. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of February 15, 2019. Effective July 10, 2018, the Company issued and delivered to Power Up a fifth 12% convertible note in the principal amount of $68,000. After deducting $3,000 of lender expenses, the financing provided $75,000 of net proceeds to us. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 39% discount from the average of the two lowest trading prices during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing in 5% increments each 30-day period thereafter until 180 days from issuance, after which the note may not be prepaid. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of February 15, 2019. Subsequent to April 30, 2018, the Company issued a total of 179,446,498 shares of its Class A common stock: 7,565,255 shares for compensation valued at $29,078 and a total of 171,881,243 shares in consideration for the conversion of note payable principal totaling $245,069 and accrued interest payable of $4,032.

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING (POLICIES)	12 Months Ended
	Apr. 30, 2018
Summary Of Significant Accounting Policies Policies
Consolidation	The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations.
Use of 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 reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Property and equipment	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management.
Derivative liabilities	In a series of subscription agreements, we have issued warrants that contain certain anti-dilution provisions that we have identified as derivatives. We have also identified the conversion feature of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Fair value of financial instruments	Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a 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. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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 markets that are not active. 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. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001
Revenue Recognition	We recognize revenue in accordance with the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”), Topic 605, Revenue Recognition. Accordingly, we recognize revenue when (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.
Refinery startup costs	Costs incurred prior to opening the Company’s proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred.
Advertising and promotion	All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2018 and 2017, respectively.
Income taxes	The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.
Basic and diluted loss per share	Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as warrants and convertible debt, were exercised or converted into common stock. For the year ended April 30, 2018, potential dilutive securities included 508,447,681 shares issuable for convertible debt. For the year ended April 30, 2017, potential dilutive shares had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share; therefore, basic net loss per share is the same as diluted net loss per share.
Stock-based compensation	Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the fiscal years ended April 30, 2017 and 2016, the Company did not record any share based compensation to employees.
Issuance of shares for non-cash consideration	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company's accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.
Uncertain tax positions	The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions.
Reclassifications	Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year periods presentation.
Recently issued accounting pronouncements	In July 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-11, “Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features; II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception.” Part I of this update addresses the complexity of accounting for certain financial instruments with down round features. Down round features are features of certain equity-linked instruments (or embedded features) that result in the strike price being reduced on the basis of the pricing of future equity offerings. Current accounting guidance creates cost and complexity for entities that issue financial instruments (such as warrants and convertible instruments) with down round features that require fair value measurement of the entire instrument or conversion option. Part II of this update addresses the difficulty of navigating Topic 480, “Distinguishing Liabilities from Equity,” because of the existence of extensive pending content in the FASB Accounting Standards Codification. This pending content is the result of the indefinite deferral of accounting requirements about mandatorily redeemable financial instruments of certain nonpublic entities and certain mandatorily redeemable non-controlling interests. The amendments in Part II of this update do not have an accounting effect. This ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently unable to determine the impact on its consolidated financial statements of the adoption of this new accounting pronouncement. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

BACKGROUND, ORGANIZATION AND 24

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Tables)	12 Months Ended
	Apr. 30, 2018
Background Organization And Basis Of Presentation Tables
Entity operational details	Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent Pecos Refining & Transport, LLC 100% LLC Texas Subsidiary MCC Merger, Inc. (“MCCM”) 100% Corporation Delaware Holding Subsidiary Maple Carpenter Creek Holdings, Inc. (“MCCH”) 100% Corporation Delaware Subsidiary Maple Carpenter Creek, LLC (“MCC”) 80% LLC Nevada Subsidiary Carpenter Creek, LLC (“CC”) 95% LLC Delaware Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2018
Summary Of Significant Accounting Policies Tables
Estimated useful life of the related asset	Office furniture and equipment 10 years Computer equipment and software 5 years
Summary of derivative liabilities	April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603 April 30, 2017 Total Level 1 Level 2 Level 3 Derivative liabilities $ 6,610,001 $ - $ - $ 6,610,001

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Apr. 30, 2018
Property And Equipment Tables
Property and Equipment	2018 2017 Office furniture and equipment $ 13,863 $ 454 Computer equipment and software 10,962 24,569 Less accumulated depreciation and amortization (8,312 ) (25,023 ) 16,513 - Land and improvements 284,756 - $ 301,269 $ -

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Apr. 30, 2018
Accrued Expenses Tables
Accrued expenses	2018 2017 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 36,633 75,633 Accrued interest 142,773 815,276 Lease obligation 62,541 62,541 $ 272,037 $ 983,540

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2018
Notes payable, currently in default	2018 2017 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 Note payable to an unrelated party, maturing July 15, 2010, with interest at 10%, extinguished pursuant toAssignment and Assumption Agreement (Note 11) - 300,000 $ 75,001 $ 375,001
Convertible notes payable, currently in default	2018 2017 Note payable to an unrelated party, maturing January 27, 2012, with interest at 25%, convertible into common shares of the Company at $3.70 per share $ 25,000 $ 25,000 Note payable to an unrelated party, maturing December 31, 2010, with interest at 10%, convertible into common shares of the Company at $1.00 per share 50,000 50,000 Note payable to an unrelated party, maturing March 1, 2013, with interest at 1.87% per month, convertible into common shares of the Company at $0.20 per share, repaid in June 2017 - 120,000 Total 75,000 195,000 Less discount - - Total $ 75,000 $ 195,000
Long Term Convertible Notes Payable [Member]
Long-term convertible notes payable	Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated October 19, 2017, maturing October 19, 2019 $ 183,580 Advance dated December 14, 2017, maturing December 14, 2019 123,200 Advance dated February 28, 2018, maturing February 28, 2020 54,520 Total 361,300 Less discount 258,932 Total $ 102,368
Convertible Notes [Member]
Convertible notes payable, currently in default	2018 2017 Note payable to an accredited investor, maturing November 13, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price $ 111,773 $ - Note payable to an accredited investor, maturing January 23, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 173,000 - Note payable to an accredited investor, maturing November 30, 2018, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 83,000 - Note payable to an accredited investor, maturing March 14, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing March 21, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price 220,000 - Note payable to an accredited investor, maturing March 21, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 120,000 - Note payable to an accredited investor, maturing October 19, 2017, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price, extinguished pursuant to a Convertible Note Purchase and Assignment Agreement - 145,000 Total 832,773 145,000 Less discount (504,590 ) (136,284 ) Net $ 328,183 $ 8,716

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Apr. 30, 2018
Derivative Liabilities
Derivative liabilities	Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2016 $ 395,619 $ - $ - $ 395,619 New issuances of debt - 208,782 - 208,782 Note conversions - (100,127 ) - (100,127 ) Change in fair value of derivative liabilities 5,904,051 196,020 5,656 6,105,727 Balance, April 30, 2017 6,299,670 304,675 5,656 6,610,001 New issuances of debt - 1,927,676 - 1,927,676 Debt conversions and warrant exercises (1,906,006 ) (1,024,983 ) (5,614 ) (2,936,603 ) Change in fair value of derivative liabilities (4,302,892 ) (301,537 ) (42 ) (4,604,471 ) Balance, April 30, 2018 $ 90,772 $ 905,831 $ - $ 996,603

ASSIGNMENT AND ASSUMPTION AGR30

ASSIGNMENT AND ASSUMPTION AGREEMENT (Tables)	12 Months Ended
	Apr. 30, 2018
Assignment And Assumption Agreement
Schedule of liabilities assumed	Liabilities assumed: Accounts payable $ 95,655 Accrued expenses 254,575 Note payable, currently in default 300,000 Total liabilities assumed 650,230 Additional paid- in capital 550,041 Total 1,200,271 Value of common shares issued (110,000 ) Gain $ 1,090,271

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	12 Months Ended
	Apr. 30, 2018
Changes In Stockholders Equity Deficit Tables
Summary of stock option activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2016 2,000,000 $ 0.35 5.85 Granted - - Canceled / Expired - - Exercised - - Outstanding, April 30, 2017 2,000,000 $ 0.35 4.85 Granted - - Canceled / Expired (2,000,000 ) $ 0.35 Exercised - - Outstanding, April 30, 2018 - $ - -
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2016 11,522,170 $ 0.01 5.91 Granted 383,739,041 $ 0.01 Canceled / Expired - - Exercised - - Outstanding and exercisable, April 30, 2017 395,261,211 $ 0.01 4.91 Granted 30,689,567 $ 0.01 Canceled / Expired (210,000 ) $ 0.01 Exercised (353,360,492 ) $ 0.01 Outstanding and exercisable, April 30, 2018 72,380,286 $ 0.01 3.90

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2018
Income Taxes
Summary of deferred tax asset	2018 2017 Deferred tax asset: Net operating loss carryforward $ 3,915,943 $ 3,373,482 Valuation allowance (3,915,943 ) (3,373,482 ) Total $ - $ -
Summary of components of income tax	2018 2017 Change in net operating loss benefit $ 542,461 $ 217,716 Change in valuation allowance (542,461 ) (217,716 ) Total $ - $ -

BACKGROUND, ORGANIZATION AND 33

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details)	12 Months Ended
	Apr. 30, 2018
State of Incorporation	Nevada
Mmex Resources Corporation [Member]
Ownership Percentage
Form of Entity	Corporation
State of Incorporation	Nevada
Relationship	Parent
Pecos Refining & Transport, LLC [Member]
Ownership Percentage	100.00%
Form of Entity	LLC
State of Incorporation	Texas
Relationship	Subsidiary
Mcc Merger Inc [Member]
Ownership Percentage	100.00%
Form of Entity	Corporation
State of Incorporation	Delaware
Relationship	Holding Subsidiary
Maple Carpenter Creek Holdings Inc [Member]
Ownership Percentage	100.00%
Form of Entity	Corporation
State of Incorporation	Delaware
Relationship	Subsidiary
Maple Carpenter Creek LLC [Member]
Ownership Percentage	80.00%
Form of Entity	LLC
State of Incorporation	Nevada
Relationship	Subsidiary
Carpenter Creek LLC [Member]
Ownership Percentage	95.00%
Form of Entity	LLC
State of Incorporation	Delaware
Relationship	Subsidiary
Armadillo Holdings Group Corp [Member]
Ownership Percentage	100.00%
Form of Entity	Corporation
State of Incorporation	British Virgin Isles
Relationship	Subsidiary
Armadillo Mining Corp [Member]
Ownership Percentage	98.60%
Form of Entity	Corporation
State of Incorporation	British Virgin Isles
Relationship	Subsidiary

BACKGROUND, ORGANIZATION AND 34

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	12 Months Ended
	Apr. 30, 2018
Background Organization And Basis Of Presentation
State of Incorporation	Nevada

SUMMARY OF SIGNIFICANT ACCOUN35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Apr. 30, 2018
Office furniture and equipment [Member]
Property plant and equipment estimated useful life	10 years
Computer equipment and software [Member]
Property plant and equipment estimated useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Derivative liabilities	$ 996,603	$ 6,610,001
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 996,603	$ 6,610,001

SUMMARY OF SIGNIFICANT ACCOUN37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Apr. 30, 2018shares
Convertible note [Member]
Potential dilutive securities	508,447,681

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Going Concern Details Narrative
Accumulated deficit	$ (35,077,288)	$ (36,918,594)
Stockholders' deficit	$ (1,945,922)	$ (8,949,909)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Accrued expenses - related party	$ 31,633	$ 70,670
Accounts payable	708,072	$ 694,664
Mmex Resources Corporation [Member]
Consulting fees expense	123,986
Accounts payable	$ 5,583

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Property and equipment, gross	$ 16,513
Less accumulated depreciation and amortization	(8,312)	(25,023)
Land and improvements	284,756
Property and equipment, net	301,269
Office furniture and equipment [Member]
Property and equipment, gross	13,863	454
Computer equipment and software [Member]
Property and equipment, gross	$ 10,962	$ 24,569

PROPERTY AND EQUIPMENT (Detai41

PROPERTY AND EQUIPMENT (Details Narrative)	1 Months Ended	12 Months Ended
	Jul. 28, 2017USD ($)a	Apr. 30, 2018USD ($)	Apr. 30, 2017USD ($)
Depreciation and amortization expense		$ 1,851	$ 386
Acquisition of land | a	126
Payment to acquire of land	$ 67,088
Land Parcel [Member]
Land improvement cost	$ 16,958	$ 200,710

REFINERY PROJECT (Details Narra

REFINERY PROJECT (Details Narrative)	Mar. 04, 2017USD ($)shares	Jul. 28, 2017USD ($)aInteger	Apr. 30, 2018shares	Apr. 30, 2017shares
Refinery start-up costs	$ 150,000
Acquisition of land | a		126
Payment to acquire of land		$ 67,088
Refinery project operation description			we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000. We will be required to obtain additional financing to complete this purchase.
Common Class B [Member]
Acquire shares of common stock | shares	1,500,000,000
Common stock, shares issued | shares			1,500,000,000	1,500,000,000
Refinery project operation description	Through a separate subsidiary, we intend to build and commence operation of a crude oil refinery (the “Large Refinery”) with up to 100,000 barrel-per-day capacity at the same location in West Texas (collectively with the Distillation Unit, the “Refinery Project”). The Refinery Project will be built on 476 acres located 20 miles northeast of Fort Stockton, Texas.
Common Class B [Member] | Rights [Member]
Common stock, shares issued | shares	1,500,000,000
Common Stock, Value	$ 150,000
Land Parcel [Member] | First Tranche [Member]
Acquisition of land | a		126
Land purchase price per acre		$ 550
Payment to acquire of land		$ 69,249
Land Parcel [Member] | Second Tranche [Member]
Remaining property to acquire | Integer		381
Land purchase price per acre		$ 550
Payment to acquire of land		$ 210,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Total Accrued Expenses	$ 272,037	$ 983,540
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090
Accrued Consulting [Member]
Total Accrued Expenses	36,633	75,633
Accrued Interest [Member]
Total Accrued Expenses	142,773	815,276
Lease obligation [Member]
Total Accrued Expenses	$ 62,541	$ 62,541

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Notes payable, currently in default	$ 75,001	$ 375,001
Note Payable [Member]
Notes payable, currently in default	75,001	75,001
Note Payable One [Member]
Notes payable, currently in default		$ 300,000

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Convertible notes payable	$ 75,000	$ 195,000
Convertible notes, net of discount currently in default	0	0
Convertible notes payable, currently in default	75,000	195,000
Convertible Notes Payable [Member]
Convertible notes payable	25,000	25,000
Convertible Notes Payable One [Member]
Convertible notes payable	50,000	50,000
Convertible Notes Payable Two Member [Member]
Convertible notes payable		$ 120,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Total	$ 832,773	$ 145,000
Less discount	(504,590)	(136,284)
Net	328,183	8,716
Convertible Notes Payable [Member] | Accredited investor [Member]
Total	111,773
Convertible Notes Payable [Member] | Accredited investor one [Member]
Total	173,000
Convertible Notes Payable [Member] | Accredited investor two [Member]
Total	83,000
Convertible Notes Payable [Member] | Accredited investor three [Member]
Total	125,000
Convertible Notes Payable [Member] | Accredited investor four [Member]
Total	220,000
Convertible Notes Payable [Member] | Accredited investor five [Member]
Total	120,000
Convertible Notes Payable [Member] | Accredited investor six [Member]
Total		$ 145,000

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Total	$ 361,300
Less discount	258,932
Total	102,368
Long Term Convertible Notes Payable [Member]
Total	183,580
Long Term Convertible Notes Payable One [Member]
Total	123,200
Long Term Convertible Notes Payable Two [Member]
Total	$ 54,520

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Mar. 14, 2018

Dec. 14, 2017

Nov. 13, 2017

Sep. 13, 2017

Sep. 01, 2017

Jun. 12, 2017

May 15, 2017

Apr. 30, 2018

Mar. 21, 2018

Feb. 28, 2018

Feb. 16, 2018

Jan. 19, 2018

Oct. 19, 2017

Oct. 16, 2017

Jun. 30, 2017

Jun. 20, 2017

May 24, 2017

May 16, 2017

Apr. 19, 2017

Jan. 31, 2018

Apr. 30, 2018

Apr. 30, 2017

Accrued interest payable

$ 38,384

$ 38,384

$ 273,870

Accrued interest payable on convertible notes payable

85,991

85,991

190,343

Gain (loss) on extinguishment of debt

409,716

207,803

Crown Bridge Partners, LLC [Member] | Equity Purchase AgreementsOne [Member]

Accrued interest payable on convertible notes payable

3,610

3,610

Conversion of principal amount

$ 80,000

Crown Bridge Partners, LLC [Member] | Equity Purchase Agreements [Member]

Conversion of principal amount

$ 80,000

Convertible note payable Description

The Company is entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or the Company is otherwise in default, Crown Bridge may convert the unpaid balance into shares of the Company’s Class A common stock at a conversion price equal to the lesser of (i) the closing price of the Company’s Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion.

Convertible note payable interest rate

8.00%

Commitment fee

$ 80,000

Crown Bridge Partners, LLC [Member] | Common Class A [Member] | Equity Purchase AgreementsOne [Member]

Common stock upon conversion extinguishing of debt, Shares

19,834,823

Convertible Notes [Member]

Accrued interest payable on convertible notes payable

$ 24,805

$ 24,805

$ 524

Gain (loss) on extinguishment of debt

$ 114,565

Note Maturity date

Jan. 27, 2012

Conversion price per share

$ 3.70

$ 3.70

Note interest rate

25.00%

25.00%

Amount of debt to be extinguished

120,000

Amount of accrued interest to be extinguished

$ 119,365

Convertible Notes [Member] | Common Class A [Member]

Common stock, capital shares reserved for future issuance

16,000,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member]

Conversion of principal amount

$ 361,300

$ 213,280

$ 153,723

$ 183,580

Convertible note payable Description

Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels. Vista, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. The Company could prepay the note at a 45% redemption premium during the first 90 days after issuance.

Convertible note payable interest rate

12.00%

12.00%

Note issued for discount

258,932

$ 16,500

$ 258,932

Common stock upon conversion extinguishing of debt, Shares

16,500,000

Common stock upon conversion extinguishing of debt, Amount

$ 29,700

Note Maturity date

Apr. 19, 2017

Additional note principal amount

21,780

$ 18,447

Initial advance

165,000

Penalty charges

10,000

Outstanding of principal amount

102,368

102,368

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Purchase and Assignment Agreement [Member]

Accrued interest payable on convertible notes payable

8,723

Conversion of principal amount

$ 145,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Maximum [Member]

Conversion of principal amount

550,000

Legal fees

5,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Common Class A [Member]

Conversion of principal amount

$ 182,170

Common stock upon conversion extinguishing of debt, Shares

33,836,872

Convertible Notes [Member] | One44 Capital LLC [Member]

Conversion of principal amount

$ 120,000

$ 120,000

Convertible note payable Description

The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 130% of principal and accrued interest. The redemption price thereafter increases to 140% of principal and accrued interest, after 60 days until 120 days from the issuance date and 145% of principal and accrued interest after 120 days until the 180 days after issuance. One44, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the prior 20 trading days including the day the notice of conversion is received by the Company, with a floor of $0.03 per share until the 180th day after issuance.

Convertible note payable interest rate

10.00%

Note issued for discount

$ 114,000

Fees and expenses

$ 6,000

Note Maturity date

Mar. 21, 2019

Convertible Notes [Member] | JSJ Investments, Inc Three [Member]

Conversion of principal amount

$ 125,000

125,000

Convertible note payable Description

Its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading price during the 20 days prior to conversion.

Convertible note payable interest rate

12.00%

Redemption description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 14, 2019.

Note issued for discount

$ 115,750

Fees and expenses

$ 3,000

Note Maturity date

Mar. 14, 2019

Convertible Notes [Member] | Power Up Lending Group Ltd (Power Up)Three [Member]

Conversion of principal amount

$ 83,000

83,000

Convertible note payable Description

Power Up, at its option beginning August 15, 2018, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 39% discount from the average of the two lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing to 25% after 30 days from issuance, 33% after 60 days from issuance, 35% after 90 days from issuance, 40% after 120 days from issuance and 45% after 150 days from issuance. After the expiration of 180 days after issuance, the Company has no right of prepayment.

Convertible note payable interest rate

12.00%

Note issued for discount

$ 80,000

Fees and expenses

$ 3,000

Note Maturity date

Nov. 30, 2018

Convertible Notes [Member] | Power Up Lending Group Ltd (Power Up) [Member]

Accrued interest payable on convertible notes payable

7,410

7,410

Conversion of principal amount

$ 123,500

$ 123,500

Convertible note payable Description

The Company can redeem the note at any time prior to 30 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases by an additional 5% each 30 days thereafter until the 180th day after issuance (at which date the note cannot thereafter be prepaid). The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a price equal to 61% of the average of the two lowest trading prices for the Company's common stock during the 20 trading day period ending on the latest complete trading day prior to the conversion date.

Convertible note payable interest rate

12.00%

Note issued for discount

$ 112,500

Fees and expenses

$ 11,000

Note Maturity date

Jun. 20, 2018

Convertible Notes [Member] | Power Up Lending Group Ltd (Power Up) [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

57,906,878

Convertible Notes [Member] | JSJ Investments, Inc [Member]

Accrued interest payable on convertible notes payable

8,765

$ 8,723

$ 8,765

Conversion of principal amount

$ 125,000

$ 145,000

$ 125,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion.

The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increased to 125%, plus accrued interest, until the 120th day from issuance. The note was due and payable on October 19, 2017 at a redemption price of 150% plus accrued interest. The holder of the note, at its option, could convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.

Convertible note payable interest rate

12.00%

12.00%

Note issued for discount

$ 160,000

$ 115,750

$ 138,000

Fees and expenses

$ 3,000

Note Maturity date

Mar. 30, 2018

Terms of conversion feature

An original issue discount equal to 10% of each advance will be added to principal. The maturity date of advances under the convertible note is two years from the date of each advance. Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels.

Prepayment penalty

$ 65,000

Penalty charges

$ 10,000

Convertible Notes [Member] | JSJ Investments, Inc [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

56,667,265

Convertible Notes [Member] | GS Capital Partners, LLC Second [Member]

Conversion of principal amount

$ 173,000

$ 173,000

Convertible note payable Description

The note was issued at a discount, resulting in the Company’s receipt of $150,000. GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion.

Convertible note payable interest rate

8.00%

Redemption description

The Company may redeem the note at redemption prices ranging from 118% to 133% during the first 180 days after issuance.

Note issued for discount

$ 150,000

Fees and expenses

$ 8,000

Note Maturity date

Jan. 23, 2019

Convertible Notes [Member] | GS Capital Partners, LLC [Member]

Accrued interest payable on convertible notes payable

8,320

8,320

Conversion of principal amount

$ 173,000

$ 173,000

Convertible note payable Description

The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance and then to 133%, plus accrued interest, until the 180th day from issuance. The note cannot be prepaid after the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock.

Convertible note payable interest rate

8.00%

Redemption description

The Company entered into an amendment of the note with GS Capital which extends the redemption period of the note by an additional 75 days, during which period the redemption premium will be 47%.

Note issued for discount

$ 158,000

Note Maturity date

May 24, 2018

Convertible Notes [Member] | GS Capital Partners, LLC [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

49,811,490

Convertible Notes [Member] | Eagle Equities LLC [Member]

Accrued interest payable on convertible notes payable

5,306

$ 5,306

Conversion of principal amount

$ 115,000

$ 145,000

Convertible note payable Description

The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increased to 135%, plus accrued interest, until the 120th day from issuance and to 150%, plus accrued interest, until the 180th day from issuance. The note was due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s Class A common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at its option, could convert the unpaid principal and accrued interest into shares of the Company’s Class A common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.

Convertible note payable interest rate

8.00%

Note issued for discount

$ 105,000

Convertible Notes [Member] | Eagle Equities LLC [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

21,950,098

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) Third [Member]

Conversion of principal amount

$ 232,500

Note issued for discount

23,500

Legal fees

2,500

Additional note principal amount

31,020

Outstanding of principal amount

$ 289,520

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) Third [Member] | Common Class A [Member]

Conversion of principal amount

$ 54,520

Common stock upon conversion extinguishing of debt, Shares

144,739,169

Common stock upon conversion extinguishing of debt, Amount

$ 235,000

Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) Second [Member]

Conversion of principal amount

$ 100,000

Convertible note payable interest rate

12.00%

Note issued for discount

$ 10,000

Additional note principal amount

$ 13,200

Outstanding of principal amount

123,200

123,200

Convertible Notes [Member] | Auctus Fund, LLC Second [Member]

Conversion of principal amount

$ 220,000

220,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 130% plus accrued interest. The redemption price thereafter increases to 145%, plus accrued interest, until the 180th day after issuance. Auctus, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a 45% discount from the average of the two lowest trading prices during the 25 days prior to conversion.

Convertible note payable interest rate

8.00%

Note issued for discount

$ 202,000

Fees and expenses

$ 18,000

Note Maturity date

Mar. 21, 2019

Convertible Notes [Member] | Power Up Lending Group Ltd (Power Up) Second [Member]

Conversion of principal amount

$ 111,773

111,773

Convertible note payable Description

. Power Up, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 18% redemption premium during the first 60 days after issuance, increasing to 25% after 120 days from issuance and 33% after 180 days from issuance.

Convertible note payable interest rate

8.00%

Note issued for discount

$ 97,000

Fees and expenses

$ 3,000

Note Maturity date

Nov. 14, 2018

Convertible Notes [Member] | Auctus Fund, LLC [Member]

Accrued interest payable on convertible notes payable

7,618

7,618

Conversion of principal amount

$ 115,000

$ 115,000

Convertible note payable Description

The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increases to 135%, plus accrued interest, until the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company's common stock at a price equal to the lesser of (i) the lowest trading price during the previous 25 trading day period ending on the latest complete trading day prior to the date of the note and (ii) 55% of the average of the two lowest trading prices for the Company's common stock during the 25 trading day period ending on the latest complete trading day prior to the conversion date.

Convertible note payable interest rate

12.00%

Note issued for discount

$ 105,000

Fees and expenses

$ 10,000

Note Maturity date

Jun. 1, 2018

Convertible Notes [Member] | Auctus Fund, LLC [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

88,660,693

Convertible Notes [Member] | Crown Bridge Partners, LLC [Member]

Accrued interest payable on convertible notes payable

$ 2,597

$ 2,597

Conversion of principal amount

$ 60,000

$ 60,000

Convertible note payable interest rate

8.00%

Note issued for discount

$ 54,000

Note Maturity date

May 16, 2018

Convertible Notes [Member] | Crown Bridge Partners, LLC [Member] | Common Class A [Member]

Common stock upon conversion extinguishing of debt, Shares

10,733,108

Note Payable [Member]

Note Maturity date

Mar. 18, 2014

Note interest rate

10.00%

10.00%

Note Payable One [Member]

Note Maturity date

Jul. 15, 2010

Note interest rate

10.00%

10.00%

Convertible Notes Payable One [Member]

Note Maturity date

Dec. 31, 2010

Conversion price per share

$ 1

$ 1

Note interest rate

10.00%

10.00%

Convertible Notes Payable Two Member [Member]

Note Maturity date

Mar. 1, 2013

Conversion price per share

$ 0.20

$ 0.20

Note interest rate

1.87%

1.87%

Accredited investor [Member] | Convertible Notes [Member]

Note Maturity date

Nov. 13, 2018

Note interest rate

12.00%

12.00%

Accredited investor one [Member] | Convertible Notes [Member]

Note Maturity date

Jan. 23, 2019

Note interest rate

8.00%

8.00%

Accredited investor two [Member] | Convertible Notes [Member]

Note Maturity date

Nov. 30, 2018

Note interest rate

12.00%

12.00%

Accredited investor three [Member] | Convertible Notes [Member]

Note Maturity date

Mar. 14, 2019

Note interest rate

12.00%

12.00%

Accredited investor four [Member] | Convertible Notes [Member]

Note Maturity date

Mar. 21, 2019

Note interest rate

8.00%

8.00%

Accredited investor five [Member] | Convertible Notes [Member]

Note Maturity date

Mar. 21, 2019

Note interest rate

10.00%

10.00%

Accredited investor six [Member] | Convertible Notes [Member]

Note Maturity date

Oct. 19, 2017

Note interest rate

12.00%

12.00%

Long Term Convertible Notes Payable Two [Member]

Note Maturity date

Feb. 28, 2020

Note Advance date

Feb. 28, 2018

Long Term Convertible Notes Payable Two [Member] | Accredited investor [Member]

Note interest rate

12.00%

12.00%

Notes original issue discount

10.00%

10.00%

Note Maturity period

2 years

Long Term Convertible Notes Payable One [Member]

Note Maturity date

Dec. 14, 2019

Note Advance date

Dec. 14, 2017

Long Term Convertible Notes Payable [Member]

Note Maturity date

Oct. 19, 2019

Note Advance date

Oct. 19, 2017

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 19, 2017	Jun. 30, 2011	Apr. 30, 2018	Apr. 30, 2017	Dec. 31, 2011
Conversion price per share					$ 1.25
Convertible preferred stock, currently in default				$ 137,500
Accrued interest payable				350,539
Gain on extinguishment of debt			$ 409,716	$ 207,803
Convertible Preferred Stock [Member]
Preferred Stock dividend rate		25.00%
Preferred Stock [Member]
Extinguishment of principal amount	$ 137,500
Extinguishment of accrued dividends	359,957
Extinguishment of derivative liabilities	5,614
Gain on extinguishment of debt	$ 302,595
Common Class A [Member]
Share issued	24,750,000
Shares issued for preferred stock settlement, shares	11,250,000
Shares issued for preferred stock settlement, amount	$ 91,125

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Beginning Balance	$ 6,610,001	$ 395,619
New issuances of debt	1,927,676	208,782
Note conversions		(100,127)
Debt conversions and warrant exercises	(2,936,603)
Change in fair value of derivative liabilities	(4,604,471)	6,105,727
Ending Balance	996,603	6,610,001
Preferred Stock [Member]
Beginning Balance	5,656
New issuances of debt
Note conversions
Debt conversions and warrant exercises	(5,614)
Change in fair value of derivative liabilities	(42)	5,656
Ending Balance		5,656
Convertible Notes [Member]
Beginning Balance	304,675
New issuances of debt	1,927,676	208,782
Note conversions		(100,127)
Debt conversions and warrant exercises	(1,024,983)
Change in fair value of derivative liabilities	(301,537)	196,020
Ending Balance	905,831	304,675
Warrants [Member]
Beginning Balance	6,299,670	395,619
New issuances of debt
Note conversions
Debt conversions and warrant exercises	(1,906,006)
Change in fair value of derivative liabilities	(4,302,892)	5,904,051
Ending Balance	$ 90,772	$ 6,299,670

DERIVATIVE LIABILITIES (Detai51

DERIVATIVE LIABILITIES (Details Narrative)	12 Months Ended
	Apr. 30, 2018
Minimum [Member] | Convertible Notes Payable [Member]
Volatility	139.00%
Maximum [Member] | Convertible Notes Payable [Member]
Volatility	147.00%
Warrants [Member]
Risk-free interest rates	1.47%
Probability of future financing	100.00%

ASSIGNMENT AND ASSUMPTION AGR52

ASSIGNMENT AND ASSUMPTION AGREEMENT (Details) - USD ($)	Apr. 30, 2018	Sep. 18, 2017	Apr. 30, 2017
Liabilities assumed
Accounts payable	$ 708,072		$ 694,664
Accrued expenses	240,404		912,870
Notes payable, currently in default	75,001		375,001
Additional paid-in capital	$ 29,494,058		$ 25,551,533
Unrelated Individual Member
Liabilities assumed
Accounts payable		$ 95,655
Accrued expenses		254,575
Notes payable, currently in default		300,000
Total liabilities assumed		650,230
Additional paid-in capital		550,041
Total		1,200,271
Value of common shares issued		(110,000)
Gain		$ 1,090,271

ASSIGNMENT AND ASSUMPTION AGR53

ASSIGNMENT AND ASSUMPTION AGREEMENT (Details Narrative) - Common Class A [Member] - USD ($)	Sep. 18, 2017	Jun. 19, 2017
Shares issued		24,750,000
Unrelated Individual Member
Shares issued	10,000,000
Shares issued value	$ 110,000
Shares issued price per share	$ 0.011

EQUITY PURCHASE AGREEMENT (Deta

EQUITY PURCHASE AGREEMENT (Details Narrative) - USD ($)	Jun. 12, 2017	Apr. 30, 2018	Apr. 30, 2017
Shares issued for Cash, Amount		$ 284,371	$ 76,369
Equity Purchase Agreement [Member] | Crown Bridge [Member]
Common stock to be purchase, value	$ 3,000,000
Common stock, purchase agreement, description	The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of the Company’s stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right.
Equity Purchase Agreement [Member] | Crown Bridge [Member] | Common Class A [Member]
Shares issued for Cash, Shares		130,095,970
Shares issued for Cash, Amount		$ 284,371
Equity Purchase Agreement [Member] | Crown Bridge [Member] | Common Class A [Member] | Fourth Put Notice [Member]
Nature of contract, put notice description		A fourth put notice, dated April 6, 2018, was delivered to Crown Bridge for 98,947,321 Class A common shares that has not yet been funded but which Crown Bridge has covenanted to fulfill.

STOCKHOLDERS_ DEFICIT (Details)

STOCKHOLDERS’ DEFICIT (Details) - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Number of options
Beginning Balance	2,000,000	2,000,000
Granted
Canceled / Expired	(2,000,000)
Exercised
Ending Balance		2,000,000
Weighted Average Exercise Price Per share
Beginning Balance	$ 0.35	$ 0.35
Granted
Canceled / Expired	0.35
Exercised
Ending Balance		$ 0.35
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 6 days	5 years 10 months 6 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending		4 years 10 months 6 days

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details 1) - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Number of warrants
Beginning Balance	2,000,000	2,000,000
Granted
Canceled / Expired	2,000,000
Exercised
Ending Balance		2,000,000
Weighted Average Exercise Price Per Share
Beginning Balance	$ 0.35	$ 0.35
Granted
Canceled / Expired	0.35
Exercised
Ending Balance		$ 0.35
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 6 days	5 years 10 months 6 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending		4 years 10 months 6 days
Warrants [Member]
Number of warrants
Beginning Balance	395,261,211	11,512,170
Granted	30,689,567	383,739,041
Canceled / Expired	210,000
Exercised	(353,360,492)
Ending Balance	72,380,286	395,261,211
Weighted Average Exercise Price Per Share
Beginning Balance	$ 0.01	$ 0.01
Granted	0.01	0.01
Canceled / Expired	0.01
Exercised	0.01
Ending Balance	$ 0.01	$ 0.01
Weighted Average Remaining Contractual Life (in years) Beginning	4 years 10 months 28 days	5 years 10 months 28 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	3 years 10 months 25 days	4 years 10 months 28 days

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Mar. 04, 2017	Mar. 07, 2012	Jun. 19, 2017	Mar. 31, 2017	Apr. 30, 2018	Apr. 30, 2017	Jan. 26, 2018	Apr. 30, 2016
Refinery start-up costs, expensed	$ 150,000
Shares issued for Cash, Amount					$ 284,371	$ 76,369
Common stock for common stock payable, Value					307,978	3,064,332
Gain (loss) on extinguishment of debt					$ 409,716	$ 207,803
Number of options						2,000,000		2,000,000
Stock options exercisable						$ 0.35		$ 0.35
Warrants [Member]
Number of warrant exercised					353,359,992
Extinguishment of derivative liabilities					$ 1,906,006
Number of options					72,380,286	395,261,211		11,512,170
Stock options exercisable					$ 0.01	$ 0.01		$ 0.01
Authorized Shares [Member]
Common stock, Authorized				3,000,000,000
Increase authorized common share amandement				5,000,000,000
Preferred Stock [Member]
Gain (loss) on extinguishment of debt			$ 302,595
Extinguishment of debt			$ 137,500
Stock Options [Member]
Number of options		2,000,000
Stock options exercisable		$ 0.35
Maturity period		10 years
Common Class A [Member]
Common stock, Authorized					12,000,000,000	12,000,000,000
Common stock, voting rights, Description				Class A Shares, having one vote per share
Common Class A [Member] | Convertible Notes Payable [Member]
Common stock reserved for issuance of outstanding warrants					3,682,901,563
Common Class A [Member] | Warrants [Member]
Common stock reserved for issuance of outstanding warrants					72,380,286
Common Class A [Member] | Authorized Shares [Member]
Increase authorized common share amandement							12,000,000,000
Ownership percentage of common stock							50.10%
Common Class B [Member]
Common stock, Authorized					2,000,000,000	2,000,000,000
Common stock, voting rights, Description				Class B Shares, with 10 votes per share
Common Class B [Member] | Maple Resources [Member]
Common shares issued for acquisition of right	1,500,000,000
Common shares issued for acquisition of right, value	$ 150,000
Refinery start-up costs, expensed	$ 150,000
Stock Issuances [Member] | Common Class A [Member]
Shares issued for Cash, Shares						39,394,400
Shares issued for Cash, Amount						$ 76,369
Common stock, shares issued					1,139,820,667
Stock Issuances [Member] | Common Class A [Member] | Convertible Notes Payable [Member]
Common stock, shares issued					16,000,000	489,000,000
Common stock shares issued upon conversion of debt, value					$ 124,800	$ 184,909
Extinguishment of accrued interest					119,365
Gain (loss) on extinguishment of debt					114,565
Extinguishment of debt					$ 120,000
Stock Issuances [Member] | Common Class A [Member] | Common Stock Payable [Member]
Common stock, shares issued					62,846,918	236,784,319
Common stock for common stock payable, Value					$ 307,978	$ 3,064,332
Stock Issuances [Member] | Common Class A [Member] | convertible Notes Principal [Member]
Common stock, shares issued					500,640,396
Common stock shares issued upon conversion of debt, value					$ 2,373,662
Debt conversion converted amount					1,238,371
Extinguishment of accrued interest					43,687
Extinguishment of derivative liabilities					1,024,983
Gain (loss) on extinguishment of debt					65,871
Exchange fees					$ 750
Stock Issuances [Member] | Common Class A [Member] | Accrued expenses [Member]
Common stock, shares issued					440,000	2,082,190
Common stock shares issued upon conversion of debt, value					$ 4,400	$ 416
Debt conversion converted amount					44,000
Gain (loss) on extinguishment of debt					$ 39,600
Stock Issuances [Member] | Common Class A [Member] | Accounts Payable [Member]
Common stock, shares issued						28,625,000
Common stock shares issued upon conversion of debt, value						$ 5,725
Stock Issuances [Member] | Common Class A [Member] | Services [Member]
Common stock, shares issued					40,042,795	4,298,245
Common stock issued for services, value					$ 320,693	$ 98,535
Stock Issuances [Member] | Common Class A [Member] | Interest Expense [Member]
Common stock, shares issued						7,000,000
Common stock shares issued upon conversion of debt, value						$ 34,300
Stock Issuances [Member] | Common Class A [Member] | Warrants [Member]
Common stock, shares issued					355,004,588
Proceeds from exercise of warrants					$ 1,906,006
Extinguishment of derivative liabilities					$ 1,906,006
Stock Issuances [Member] | Common Class A [Member] | Preferred Stock [Member]
Common stock, shares issued					24,750,000
Common stock shares issued upon conversion of debt, value					$ 200,476
Convertible preferred stock converted, Value					137,500
Extinguishment of accrued interest					359,957
Extinguishment of derivative liabilities					5,614
Gain (loss) on extinguishment of debt					$ 302,595
Stock Issuances [Member] | Common Class A [Member] | Stock Based Compensation [Member]
Common stock, shares issued					10,000,000
Common stock shares issued upon conversion of debt, value					$ 110,000
Stock Issuances [Member] | Common Class A [Member] | Equity Purchase Agreement [Member]
Shares issued for Cash, Shares					130,095,970
Shares issued for Cash, Amount					$ 284,371

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Deferred tax asset:
Net operating loss carryforward	$ 3,915,943	$ 3,373,482
Valuation allowance	(3,915,943)	(3,373,482)
Total

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Taxes Details 1Abstract
Change in net operating loss benefit	$ 542,461	$ 217,716
Change in valuation allowance	(542,461)	(217,716)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Apr. 30, 2018USD ($)
Income Taxes Details Narrative Abstract
Operating loss carryforwards	$ 10,800,000
Operating Loss Carryforwards Expire	2,038
Carry forwards expire description	No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - a	12 Months Ended
	Apr. 30, 2018	Jul. 28, 2017
Commitments And Contingencies
Land of parcel acquired		126
Land purchase commitment, description	we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000. We will be required to obtain additional financing to complete this purchase.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Proceeds from convertible note after deduction of lender expenses	$ 1,831,500	$ 208,782
Subsequent Event [Member]
Shares issued for compensation, shares	7,565,255
Shares issued for compensation, value	$ 29,078
Shares issued for conversion of note payable	171,881,243
Proceeds from conversion of note payable	$ 245,069
Accrued interest payable	4,032
Subsequent Event [Member] | Power Up Lending Group Ltd [Member] | May 01, 2018 Convertible Redeemable Note [Member]
Conversion of principal amount	$ 78,000
Convertible note, interest rate	12.00%
Proceeds from convertible note after deduction of lender expenses	$ 65,000
Convertible note payable, description	The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 39% discount from the average of the two lowest trading price during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing in 5% increments each 30 day period thereafter until 180 days from issuance, after which the note may not be prepaid. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of February 15, 2019.
Lender expenses	$ 3,000
Maturity date	Feb. 15, 2019
Subsequent Event [Member] | Power Up Lending Group Ltd [Member] | July 10, 2018 Convertible Redeemable Note [Member]
Conversion of principal amount	$ 68,000
Convertible note, interest rate	12.00%
Proceeds from convertible note after deduction of lender expenses	$ 75,000
Convertible note payable, description	The holder of the note, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 39% discount from the average of the two lowest trading prices during the 20 days prior to conversion. The Company may prepay the note at a 20% redemption premium during the first 30 days after issuance, increasing in 5% increments each 30-day period thereafter until 180 days from issuance, after which the note may not be prepaid. The note also contains penalty provisions in the event of our default in repayment of the note (if not converted by the holder into shares of common stock) on the maturity date of February 15, 2019.
Lender expenses	$ 3,000
Subsequent Event [Member] | Issuance of Class A Common Shares [Member]
Common stock, share issued	179,446,498