MMEX Resources (MMEX) 10-Q 7 Sep 18 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jul. 31, 2018	Sep. 07, 2018
Entity Registrant Name	MMEX Resources Corp
Entity Central Index Key	1,440,799
Document Type	10-Q
Document Period End Date	Jul. 31, 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
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,019
Common Class A [Member]
Entity Common Stock, Shares Outstanding		2,602,022,596
Common Class B [Member]
Entity Common Stock, Shares Outstanding		1,500,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Current assets:
Cash	$ 18,297	$ 304,173
Prepaid expenses and other current assets	2,500	5,000
Total current assets	20,797	309,173
Property and equipment, net	300,698	301,269
Deposit	900	900
Total assets	322,395	611,342
Current liabilities:
Accounts payable	783,250	708,072
Accrued expenses	273,236	240,404
Accrued expenses - related party	34,133	31,633
Note payable, currently in default	75,001	75,001
Convertible notes payable, currently in default, net of discount of $0 and $0 at July 31, 2018 and April 30, 2018, respectively	75,000	75,000
Convertible notes payable, net of discount of $395,315 and $504,590 at July 31, 2018 and April 30, 2018, respectively	433,685	328,183
Derivative liabilities	882,135	996,603
Total current liabilities	2,556,440	2,454,896
Long-term liabilities:
Convertible note payable, net of discount of $119,885 and $258,932 at July 31, 2018 and April 30, 2018, respectively	88,119	102,368
Total liabilities	2,644,559	2,557,264
Commitments and contingencies
Stockholders' deficit:
Stock subscriptions receivable	(116,252)
Additional paid-in capital	29,892,555	29,494,058
Non-controlling interest	9,871	9,871
Accumulated (deficit)	(36,051,064)	(35,077,288)
Total stockholders' deficit	(2,322,164)	(1,945,922)
Total liabilities and stockholders' deficit	322,395	611,342
Common Class A [Member]
Stockholders' deficit:
Common stock, value	2,442,726	2,127,437
Common Class B [Member]
Stockholders' deficit:
Common stock, value	$ 1,500,000	$ 1,500,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Current liabilities:
Convertible notes, net of discount currently in default
Convertible notes payable, net of discount	395,315	504,590
Long-term liabilities:
Convertible note payable, net of discount	$ 119,885	$ 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	2,442,726,284	2,127,436,835
Common stock, outstanding	2,442,726,284	2,127,436,835
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Condensed Consolidated Statements Of Operations
Revenues
Operating expenses:
General and administrative expenses	400,248	338,130
Refinery start-up costs	161,832	333,111
Depreciation and amortization	571	290
Total operating expenses	562,651	671,531
Loss from operations	(562,651)	(671,531)
Other income (expense):
Interest expense	(406,997)	(294,608)
Gain (loss) on derivative liabilities	(2,876)	4,466,683
Gain (loss) on extinguishment of liabilities	(1,252)	475,587
Total other income (expense)	(411,125)	4,647,662
Income (loss) before income taxes	(973,776)	3,976,131
Provision for income taxes
Net income (loss)	(973,776)	3,976,131
Non-controlling interest in loss of consolidated subsidiaries		346
Net income (loss) attributable to the Company	$ (973,776)	$ 3,976,477
Net income (loss) per common share - basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding:
Basic	2,283,246,011	1,324,731,007
Diluted	2,283,246,011	1,444,142,262

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
Cash flows from operating activities:
Net income (loss) attributable to the Company	$ (973,776)	$ 3,976,477
Non-controlling interest in loss of consolidated subsidiaries		(346)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization expense	571	290
Stock-based compensation	38,026	227,125
Loss (gain) on derivative liabilities	2,876	(4,466,683)
Loss (gain) on extinguishment of liabilities	1,252	(475,587)
Amortization of debt discount	381,617	177,036
Convertible note payable issued for commitment fee		80,000
Decrease in prepaid expenses	2,500
Increase in deposits		(900)
Increase in liabilities:
Accounts payable	75,178	112,772
Accrued expenses	43,380	37,562
Accrued expenses - related party	2,500
Net cash used in operating activities	(425,876)	(332,254)
Cash flows from investing activities:
Purchase of property and equipment		(75,457)
Net cash used in investing activities		(75,457)
Cash flows from financing activities:
Proceeds from convertible notes payable	140,000	398,750
Net cash provided by financing activities	140,000	398,750
Net decrease in cash	(285,876)	(8,961)
Cash at the beginning of the period	304,173	54,513
Cash at the end of the period	18,297	45,552
Supplemental disclosures:
Interest paid
Income taxes paid
Non-cash investing and financing activities:
Common stock issued in conversion of debt	553,256
Common stock issued for accrued expenses	5,000	4,400
Common stock issued for stock subscriptions receivable	116,252
Derivative liabilities for debt discount	127,295	478,750
Common stock issued for common stock payable		307,978
Settlement of convertible preferred stock and accrued interest for common stock		200,476
Common stock and additional paid-in capital for derivative liabilities in cashless exercise of warrants		1,906,006
Settlement of convertible notes payable and accrued interest for common stock		$ 124,800

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Jul. 31, 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 condensed 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% Corporation Texas Subsidiary Armadillo Holdings Group Corp. (“AHGC”) 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary 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 due to the common ownership. AMC through the Trust controls the Hunza coal interest previously owned by MMEX. 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	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Our significant accounting policies are described in our Annual Report on Form 10-K for the year ended April 30, 2018 filed with the SEC on July 23, 2018. 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. Derivative liabilities In a series of subscription agreements, we have issued warrants in prior years 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. 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. 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: July 31, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 882,135 $ - $ - $ 882,135 April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603 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. Basic and diluted income (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 stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended July 31, 2018, potential dilutive securities 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. For the three months ended July 31, 2017, diluted weighted average number of common shares outstanding included 958,421 common shares issuable for in-the-money warrants using the treasury stock method and 118,452,834 common shares issuable for convertible debt. 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 three months ended July 31, 2018 and 2017, 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. 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 August 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-13, “Fair Value Measurement (Topic 820).” The amendments in this Update modify certain disclosure requirements of fair value measurements and are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. 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	3 Months Ended
	Jul. 31, 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 $36,051,064 and a total stockholders’ deficit of $2,322,164 at July 31, 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, 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, raise substantial doubt that we will be able 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	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	Accrued expenses (see Note 7) to related parties totaled $34,133 and $31,633 as of July 31, 2018 and April 30, 2018, respectively. During the three months ended July 31, 2018 and 2017, we incurred consulting fees and expense reimbursement related to the development of the refinery project to Maple Resources Corporation (“Maple Resources”), a related party controlled by our President and CEO, totaling $77,639 and $9,349, respectively. Amounts included in accounts payable due to Maple Resources totaled $0 and $5,583 as of July 31, 2018 and April 30, 2018, respectively.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at: July 31, 2018 April 30, 2018 Office furniture and equipment $ 13,863 $ 13,863 Computer equipment and software 10,962 10,962 Less accumulated depreciation and amortization (8,883 ) (8,312 ) 15,942 16,513 Land and improvements 284,756 284,756 $ 300,698 $ 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 July 31, 2018, incurred improvement costs totaling $200,710. Depreciation and amortization expense totaled $571 and $290 for the three months ended July 31, 2018 and 2017, respectively.

REFINERY PROJECT

REFINERY PROJECT	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 6 - REFINERY PROJECT	On March 4, 2017, we entered into an agreement with Maple Resources, 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 and is subject to the receipt of required governmental permits.

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 7 - ACCRUED EXPENSES	Accrued expenses consisted of the following at: July 31, 2018 April 30, 2018 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 18,000 5,000 Accrued consulting – related party 34,133 31,633 Accrued interest 162,605 142,773 Other 62,541 62,541 $ 307,369 $ 272,037

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 8 - NOTES PAYABLE	Note Payable, Currently in Default Note payable, currently in default, consists of the following at: July 31, 2018 April 30, 2018 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001 Accrued interest payable on note payable, currently in default, totaled $40,259 and $38,384 at July 31, 2018 and April 30, 2018, respectively. Convertible Notes Payable, Currently in Default Convertible notes payable, currently in default, consist of the following at: July 31, 2018 April 30, 2018 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 $ 50,000 $ 50,000 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 25,000 25,000 75,000 75,000 Less discount - - Total $ 75,000 $ 75,000 Accrued interest payable on convertible notes payable, currently in default, totaled $88,804 and $85,991 at July 31, 2018 and April 30, 2018, respectively. Current Convertible Notes Payable Current convertible notes payable consist of the following at: July 31, 2018 April 30, 2018 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 $ 135,000 $ 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 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 125,000 125,000 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 220,000 220,000 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 120,000 120,000 Note payable to an accredited investor, maturing February 15, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 78,000 - Note payable to an accredited investor, maturing April 30, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 68,000 - Note payable to an accredited investor, maturing November 13, 2018, with interest at 12%, converted in full into shares of Class A common stock - 111,773 Total 829,000 832,773 Less discount (395,315 ) (504,590 ) Net $ 433,685 $ 328,183 Effective January 19, 2018, 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 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. During the three months ended July 31, 2018, the note was partially converted into shares of the Company’s Class A common stock, resulting in a principal balance of $135,000 as of July 31, 2018. Effective February 16, 2018, the Company issued and delivered to Power Up Lending Group Ltd (“Power Up”) a 12% convertible note in the principal amount of $83,000. 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 Power Up into shares of common stock) on the maturity date of November 30, 2018. The note had a principal balance of $83,000 as of July 31, 2018. Effective March 14, 2018, the Company issued and delivered to JSJ Investments, Inc. (“JSJ”) a 12% convertible note 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 JSJ into shares of common stock) on the maturity date of March 14, 2019. The note had a principal balance of $125,000 as of July 31, 2018. Effective March 21, 2018, the Company issued and delivered to Auctus Fund, LLC (“Auctus”) an 8% convertible note in the principal amount of $220,000. 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 Auctus into shares of common stock) on the maturity date of March 21, 2019. The note had a principal balance of $220,000 as of July 31, 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 One44 into shares of common stock) on the maturity date of March 21, 2019. The note had a principal balance of $120,000 as of July 31, 2018. Effective May 1, 2018, the Company issued and delivered to Power Up a 12% convertible note in the principal amount of $78,000. After deducting $3,000 of lender expenses, the Company received $65,000 of net proceeds. Power Up, 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 Power Up into shares of common stock) on the maturity date of February 15, 2019. The note had a principal balance of $78,000 as of July 31, 2018. Effective July 10, 2018, the Company issued and delivered to Power Up a 12% convertible note in the principal amount of $68,000. After deducting $3,000 of lender expenses, the Company received $75,000 of net proceeds. Power Up, 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 Power Up into shares of common stock) on the maturity date of April 30, 2019. The note had a principal balance of $68,000 as of July 31, 2018. Effective November 13, 2017, the Company issued and delivered to Power Up Lending Group Ltd (“Power Up”) a 12% 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, could 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. During the three months ended July 31, 2018, the note was converted in full into shares of the Company’s Class A common stock. Long-Term Convertible Notes Payable Long-term convertible notes payable consist of the following at: July 31, 2018 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 $ 183,580 Advance dated December 14, 2017, maturing December 14, 2019 24,424 123,200 Advance dated February 28, 2018, maturing February 28, 2020, converted in full into shares of Class A common stock - 54,520 Total 208,004 361,300 Less discount (119,885 ) (258,932 ) Total $ 88,119 $ 102,368 The long-term convertible notes payable are comprised of advances under a long-term convertible note to Vista Capital Investments, LLC (“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 a convertible promissory 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. Vista has converted principal of $29,700 into Class A common shares of the Company, resulting in a principal balance of $183,580 as of July 31, 2018 and 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. During the three months ended July 31, 2018, Vista converted principal of $98,776 into Class A common shares of the Company, resulting in a principal balance of $24,424 as of July 31, 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 Class A common shares of the Company, resulting in a principal balance of $54,520 as of April 30, 2018. During the three months ended July 31, 2018, Vista converted the remaining $54,520 principal into Class A common shares of the Company, extinguishing in full the note. Accrued interest payable on convertible notes payable totaled $33,542 and $24,805 at July 31, 2018 and April 30, 2018, 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 9).

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 9 - DERIVATIVE LIABILITIES	In a series of subscription agreements, the Company issued warrants in prior years 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 July 31, 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 three months ended July 31, 2018, we had the following activity in our derivative liabilities: Convertible Warrants Notes Total Balance, April 30, 2018 $ 90,772 $ 905,831 $ 996,603 New issuances of debt - 127,295 127,295 Debt conversions and warrant exercises - (244,639 ) (244,639 ) Change in fair value of derivative liabilities 24,187 (21,311 ) 2,876 Balance, July 31, 2018 $ 114,959 $ 767,176 $ 882,135 Key inputs and assumptions used in valuing the Company’s derivative liabilities as of July 31, 2018 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rate of 2.77% · The probability of future financing was estimated at 100% · Computed volatility ranging from 145% to 151% 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.

EQUITY PURCHASE AGREEMENT

EQUITY PURCHASE AGREEMENT	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 10 - 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, which shares were issued in July 2018. The fourth put notice was funded in September 2018 in the amount of $116,252, which amount has been recorded as a stock subscription receivable as of July 31, 2018. 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	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 11 - 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 three months ended July 31, 2018, the Company issued a total of 315,289,449 shares of its Class A common stock: 9,962,202 shares for services valued at $38,026; 1,603,053 shares valued at $6,252 in payment of accrued expenses of $5,000 resulting in a loss on extinguishment of liabilities of $1,252; 204,776,873 shares valued at $553,256 in conversion of convertible notes principal of $303,069, accrued interest payable of $5,548 and derivative liabilities of $244,639; and 98,947,321 shares pursuant to Equity Purchase Agreement (Note 10) for stock subscription receivable of $116,252. During the three months ended July 31, 2017, the Company issued a total of 476,646,910 shares of its Class A common stock: 62,846,918 shares for common stock payable of $307,978; 19,250,000 shares for services valued at $227,125; 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; 353,359,992 shares 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 and 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. Warrants The Company has issued warrants in prior years 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 9). A summary of warrant activity during the three months ended July 31, 2018 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2018 72,380,286 $ 0.01 3.90 Granted 10,531,615 $ 0.01 Canceled / Expired - Exercised - Outstanding, July 31, 2018 82,911,901 $ 0.01 4.64 The warrant shares granted during the three months ended July 31, 2018 are comprised of warrant shares issued to warrant holders pursuant to anti-dilution provisions. Common Stock Reserved At July 31, 2018, 82,911,901 shares of the Company’s Class A common stock were reserved for issuance of outstanding warrants and 3,858,038,889 shares of the Company’s Class A common stock were reserved for convertible notes payable.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 12 - COMMITMENTS AND CONTINGENCIES	Legal There were no legal proceedings against the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2018
Notes to Financial Statements
NOTE 13 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Effective August 16, 2018, the Company issued and delivered to Power Up a 12% convertible note in the principal amount of $53,000. After deducting $3,000 of lender expenses, the Company received $50,000 of net proceeds. Power Up, 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 Power Up into shares of common stock) on the maturity date of May 30, 2019. Subsequent to July 31, 2018, the Company issued a total of 159,296,312 shares of its Class A common stock: 675,676 shares for compensation valued at $2,162; a total of 4,540,541 shares for accrued expenses of $18,000; and a total of 154,080,095 shares in consideration for the conversion of note payable principal totaling $174,424 and accrued interest payable of $7,899. On September 4, 2018, the Company received $116,252 proceeds from the stock subscriptions receivable related to the fourth put notice of the Crown Bridge Equity Purchase Agreement (Note 10).

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING (POLICIES)	3 Months Ended
	Jul. 31, 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.
Derivative liabilities	In a series of subscription agreements, we have issued warrants in prior years 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.
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.
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: July 31, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 882,135 $ - $ - $ 882,135 April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603
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.
Basic and diluted income (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 stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended July 31, 2018, potential dilutive securities 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. For the three months ended July 31, 2017, diluted weighted average number of common shares outstanding included 958,421 common shares issuable for in-the-money warrants using the treasury stock method and 118,452,834 common shares issuable for convertible debt.
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 three months ended July 31, 2018 and 2017, 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.
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 August 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-13, “Fair Value Measurement (Topic 820).” The amendments in this Update modify certain disclosure requirements of fair value measurements and are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. 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 20

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Tables)	3 Months Ended
	Jul. 31, 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% Corporation Texas 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 ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 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	July 31, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 882,135 $ - $ - $ 882,135 April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Jul. 31, 2018
Property And Equipment Tables
Property and Equipment	July 31, 2018 April 30, 2018 Office furniture and equipment $ 13,863 $ 13,863 Computer equipment and software 10,962 10,962 Less accumulated depreciation and amortization (8,883 ) (8,312 ) 15,942 16,513 Land and improvements 284,756 284,756 $ 300,698 $ 301,269

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Jul. 31, 2018
Accrued Expenses Tables
Accrued expenses	July 31, 2018 April 30, 2018 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 18,000 5,000 Accrued consulting – related party 34,133 31,633 Accrued interest 162,605 142,773 Other 62,541 62,541 $ 307,369 $ 272,037

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Jul. 31, 2018
Notes payable, currently in default	July 31, 2018 April 30, 2018 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001
Convertible notes payable, currently in default	July 31, 2018 April 30, 2018 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 $ 50,000 $ 50,000 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 25,000 25,000 75,000 75,000 Less discount - - Total $ 75,000 $ 75,000
Long Term Convertible Notes Payable [Member]
Long-term convertible notes payable	July 31, 2018 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 $ 183,580 Advance dated December 14, 2017, maturing December 14, 2019 24,424 123,200 Advance dated February 28, 2018, maturing February 28, 2020, converted in full into shares of Class A common stock - 54,520 Total 208,004 361,300 Less discount (119,885 ) (258,932 ) Total $ 88,119 $ 102,368
Convertible Notes [Member]
Convertible notes payable, currently in default	July 31, 2018 April 30, 2018 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 $ 135,000 $ 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 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 125,000 125,000 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 220,000 220,000 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 120,000 120,000 Note payable to an accredited investor, maturing February 15, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 78,000 - Note payable to an accredited investor, maturing April 30, 2019, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 68,000 - Note payable to an accredited investor, maturing November 13, 2018, with interest at 12%, converted in full into shares of Class A common stock - 111,773 Total 829,000 832,773 Less discount (395,315 ) (504,590 ) Net $ 433,685 $ 328,183

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Jul. 31, 2018
Derivative Liabilities
Derivative liabilities	Convertible Warrants Notes Total Balance, April 30, 2018 $ 90,772 $ 905,831 $ 996,603 New issuances of debt - 127,295 127,295 Debt conversions and warrant exercises - (244,639 ) (244,639 ) Change in fair value of derivative liabilities 24,187 (21,311 ) 2,876 Balance, July 31, 2018 $ 114,959 $ 767,176 $ 882,135

STOCKHOLDERS' DEFICIT (Tables)

STOCKHOLDERS' DEFICIT (Tables)	3 Months Ended
	Jul. 31, 2018
Changes In Stockholders Equity Deficit Tables
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2018 72,380,286 $ 0.01 3.90 Granted 10,531,615 $ 0.01 Canceled / Expired - Exercised - Outstanding, July 31, 2018 82,911,901 $ 0.01 4.64

BACKGROUND, ORGANIZATION AND 27

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details)	3 Months Ended
	Jul. 31, 2018
State of Incorporation	Nevada
Mmex Resources Corporation [Member]
Form of Entity	Corporation
State of Incorporation	Nevada
Relationship	Parent
Pecos Refining & Transport, LLC [Member]
Ownership Percentage	100.00%
Form of Entity	Corporation
State of Incorporation	Texas
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 28

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	3 Months Ended
	Jul. 31, 2018
Background Organization And Basis Of Presentation
State of Incorporation	Nevada
Year of Incorporation	2,005

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Jul. 31, 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 ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Derivative liabilities	$ 882,135	$ 996,603
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 882,135	$ 996,603

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Jul. 31, 2017shares
In-the-money warrants [Member]
Potential dilutive securities excluded from computation of EPS	958,421
Convertible debt [Member]
Potential dilutive securities excluded from computation of EPS	118,452,834

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Going Concern Details Narrative
Accumulated deficit	$ (36,051,064)	$ (35,077,288)
Stockholders' deficit	$ (2,322,164)	$ (1,945,922)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017	Apr. 30, 2018
Accrued expenses - related party	$ 34,133		$ 31,633
Accounts payable	783,250		708,072
Maple Resources Corporation [Member]
Consulting fees expense and expense reimbursement	77,639	$ 9,349
Accounts payable	$ 0		$ 5,583

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Less accumulated depreciation and amortization	$ (8,883)	$ (8,312)
Property and equipment, net of accumulated depreciation and amortization	15,942	16,513
Property and equipment, net	300,698	301,269
Office furniture and equipment [Member]
Property and equipment, gross	13,863	13,863
Computer equipment and software [Member]
Property and equipment, gross	10,962	10,962
Land and improvements [Member]
Property and equipment, gross	$ 284,756	$ 284,756

PROPERTY AND EQUIPMENT (Detai35

PROPERTY AND EQUIPMENT (Details Narrative)	1 Months Ended	3 Months Ended
	Jul. 28, 2017USD ($)a	Jul. 31, 2018USD ($)	Jul. 31, 2017USD ($)
Depreciation and amortization expense		$ 571	$ 290
Acquisition of land | a	126
Payment to acquire land	$ 67,088
Land Parcel [Member]
Payments to acquire easements of land	$ 16,958
Land improvement cost		$ 200,710

REFINERY PROJECT (Details Narra

REFINERY PROJECT (Details Narrative)	Mar. 04, 2017USD ($)shares	Jul. 28, 2017USD ($)aInteger	Jul. 31, 2018shares	Apr. 30, 2018shares
Refinery start-up costs	$ 150,000
Acquisition of land | a		126
Payment to acquire of land		$ 67,088
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 ($)	Jul. 31, 2018	Apr. 30, 2018
Total Accrued Expenses	$ 307,369	$ 272,037
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090
Accrued Consulting [Member]
Total Accrued Expenses	18,000	5,000
Accrued Consulting - Related Party [Member]
Total Accrued Expenses	34,133	31,633
Accrued Interest [Member]
Total Accrued Expenses	162,605	142,773
Other [Member]
Total Accrued Expenses	$ 62,541	$ 62,541

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Notes payable, currently in default	$ 75,001	$ 75,001
Note Payable [Member]
Notes payable, currently in default	$ 75,001	$ 75,001

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Convertible notes payable	$ 75,000	$ 75,000
Less discount
Total	75,000	75,000
Convertible Notes [Member]
Convertible notes payable	50,000	50,000
Convertible Notes Payable One [Member]
Convertible notes payable	$ 25,000	$ 25,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Total	$ 829,000	$ 832,773
Less discount	(395,315)	(504,590)
Net	433,685	328,183
Convertible Notes [Member] | Accredited investor [Member]
Total	135,000	173,000
Convertible Notes [Member] | Accredited investor one [Member]
Total	83,000	83,000
Convertible Notes [Member] | Accredited investor two [Member]
Total	125,000	125,000
Convertible Notes [Member] | Accredited investor three [Member]
Total	220,000	220,000
Convertible Notes [Member] | Accredited investor four [Member]
Total	120,000	120,000
Convertible Notes [Member] | Accredited investor five [Member]
Total	78,000
Convertible Notes [Member] | Accredited investor six [Member]
Total	68,000
Convertible Notes [Member] | Accredited investor seven [Member]
Total		$ 111,773

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Total	$ 208,004	$ 361,300
Less discount	119,885	258,932
Total	88,119	102,368
Long Term Convertible Notes Payable [Member]
Total	183,580	183,580
Long Term Convertible Notes Payable One [Member]
Total	24,424	123,200
Long Term Convertible Notes Payable Two [Member]
Total		$ 54,520

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jul. 10, 2018	Mar. 14, 2018	Dec. 14, 2017	Nov. 13, 2017	Mar. 21, 2018	Feb. 28, 2018	Feb. 16, 2018	Jan. 19, 2018	Oct. 19, 2017	Jul. 31, 2018	Apr. 30, 2018
Accrued interest payable										$ 40,259	$ 38,384
Accrued interest payable on convertible notes payable										88,804	85,991
Principal balance										208,004	361,300
Long Term Convertible Notes Payable Six [Member] | Accredited investor [Member]
Principal balance										68,000
Long Term Convertible Notes Payable Five [Member] | Accredited investor [Member]
Principal balance										78,000
Long Term Convertible Notes Payable Four [Member] | Accredited investor [Member]
Principal balance										120,000
Long Term Convertible Notes Payable Three [Member] | Accredited investor [Member]
Principal balance										220,000
Long Term Convertible Notes Payable Two [Member]
Principal balance											54,520
Note Maturity date										Feb. 28, 2020
Note Advance date										Feb. 28, 2018
Long Term Convertible Notes Payable Two [Member] | Accredited investor [Member]
Principal balance										$ 125,000
Long Term Convertible Notes Payable One [Member]
Principal balance										$ 24,424	123,200
Note Maturity date										Dec. 14, 2019
Note Advance date										Dec. 14, 2017
Long Term Convertible Notes Payable One [Member] | Accredited investor [Member]
Principal balance										$ 83,000
Long Term Convertible Notes Payable [Member]
Principal balance										$ 183,580	183,580
Note Maturity date										Oct. 19, 2019
Note Advance date										Oct. 19, 2017
Long Term Convertible Notes Payable [Member] | Accredited investor [Member]
Principal balance										$ 135,000
Long-Term Convertible Notes Payable [Member]
Principal balance										183,580	183,580
Convertible Notes [Member]
Accrued interest payable on convertible notes payable										$ 33,542	24,805
Note Maturity date										Jan. 27, 2012
Conversion price per share										$ 3.70
Note interest rate										25.00%
Convertible Notes [Member] | Accredited investor one [Member]
Note Maturity date										Jan. 23, 2019
Note interest rate										8.00%
Convertible Notes [Member] | Accredited investor seven [Member]
Note Maturity date										Nov. 13, 2018
Note interest rate										12.00%
Convertible Notes [Member] | Accredited investor six [Member]
Note Maturity date										Apr. 30, 2019
Note interest rate										12.00%
Convertible Notes [Member] | Accredited investor five [Member]
Note Maturity date										Feb. 15, 2019
Note interest rate										12.00%
Convertible Notes [Member] | Accredited investor four [Member]
Note Maturity date										Mar. 21, 2019
Note interest rate										8.00%
Convertible Notes [Member] | Accredited investor three [Member]
Note Maturity date										Mar. 14, 2019
Note interest rate										12.00%
Convertible Notes [Member] | Accredited investor two [Member]
Note Maturity date										Nov. 30, 2018
Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) Third [Member]
Conversion of principal amount						$ 232,500
Convertible note payable interest rate						12.00%
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, 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
Principal balance										24,424
Common stock upon conversion extinguishing of debt, Amount										98,776
Additional note principal amount			$ 13,200
Outstanding of principal amount											$ 123,200
Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member]
Conversion of principal amount									$ 213,280
Convertible note payable interest rate									12.00%
Note issued for discount									$ 16,500
Additional note principal amount									21,780
Initial advance									165,000
Convertible Notes [Member] | Vista Capital Investments, LLC (Vista) [Member] | Maximum [Member]
Conversion of principal amount									550,000
Legal fees									5,000
Convertible Notes [Member] | JSJ Investments, Inc [Member]
Note issued for discount									160,000
Common stock upon conversion extinguishing of debt, Amount									$ 29,700
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] | Power Up [Member]
Conversion of principal amount	$ 68,000			$ 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 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 Power Up into shares of common stock) on the maturity date of April 30, 2019			Power Up, at its option, could convert the unpaid principal balance of, andaccrued 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
Convertible note payable interest rate	12.00%			12.00%
Note issued for discount	$ 75,000
Principal balance				$ 97,000
Fees and expenses	$ 3,000			$ 3,000
Note Maturity date	Apr. 30, 2019
Convertible Notes [Member] | Power Up [Member] | May 01, 2018 [Member]
Conversion of principal amount										$ 78,000
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 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 Power Up into shares of common stock) on the maturity date of February 15, 2019
Convertible note payable interest rate										12.00%
Note issued for discount										$ 65,000
Fees and expenses										$ 3,000
Note Maturity date										Feb. 15, 2019
Convertible Notes [Member] | One44 Capital LLC [Member]
Conversion of principal amount					$ 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] | Auctus Fund, LLC Second [Member]
Conversion of principal amount					$ 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] | JSJ Investments, Inc Three [Member]
Conversion of principal amount		$ 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
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] | GS Capital Partners, LLC Second [Member]
Conversion of principal amount								$ 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 Payable One [Member]
Note Maturity date										Dec. 31, 2010
Conversion price per share										$ 1
Note interest rate										10.00%
Note Payable [Member]
Note Maturity date										Mar. 18, 2014
Note interest rate										10.00%

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Jul. 31, 2018USD ($)
Beginning Balance	$ 996,603
New issuances of debt	127,295
Debt conversions and warrant exercises	(244,639)
Change in fair value of derivative liabilities	2,876
Ending Balance	882,135
Convertible Notes [Member]
Beginning Balance	905,831
New issuances of debt	127,295
Debt conversions and warrant exercises	(244,639)
Change in fair value of derivative liabilities	(21,311)
Ending Balance	767,176
Warrants [Member]
Beginning Balance	90,772
New issuances of debt
Debt conversions and warrant exercises
Change in fair value of derivative liabilities	24,187
Ending Balance	$ 114,959

DERIVATIVE LIABILITIES (Detai44

DERIVATIVE LIABILITIES (Details Narrative)	3 Months Ended
	Jul. 31, 2018
Minimum [Member] | Convertible Notes [Member]
Volatility	145.00%
Maximum [Member] | Convertible Notes [Member]
Volatility	151.00%
Warrants [Member]
Risk-free interest rates	2.77%
Probability of future financing	100.00%

EQUITY PURCHASE AGREEMENT (Deta

EQUITY PURCHASE AGREEMENT (Details Narrative) - USD ($)	Jun. 12, 2017	Jul. 31, 2018	Apr. 30, 2018
Stock subscriptions receivable		$ 116,252
Common Class A [Member] | Stock Issuances [Member]
Common stock, shares issued		315,289,449
Equity Purchase Agreement [Member] | Common Class A [Member] | Stock Issuances [Member]
Stock subscriptions receivable		$ 116,252
Common stock, shares issued		98,947,321
Equity Purchase Agreement [Member] | Crown Bridge [Member]
Common stock, purchase agreement, description	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.
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
Stock subscriptions receivable		$ 116,252
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, which shares were issued in July 2018.

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - Warrants [Member]	3 Months Ended
	Jul. 31, 2018$ / sharesshares
Number of warrants
Beginning Balance	72,380,286
Granted	10,531,615
Canceled / Expired
Exercised
Ending Balance	82,911,901
Weighted Average Exercise Price Per Share
Beginning Balance | $ / shares	$ 0.01
Granted | $ / shares	0.01
Ending Balance | $ / shares	$ 0.01
Weighted Average Remaining Contractual Life (in years) Beginning	3 years 10 months 25 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	4 years 7 months 21 days

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Mar. 04, 2017	Mar. 31, 2017	Jul. 31, 2018	Jul. 31, 2017	Apr. 30, 2018	Jan. 26, 2018
Refinery start-up costs, expensed	$ 150,000
Gain (loss) on extinguishment of debt			$ (1,252)	$ 475,587
Stock subscriptions receivable			$ 116,252
Authorized Shares [Member]
Common stock, Authorized		3,000,000,000
Increase authorized common share amendment		5,000,000,000
Warrants [Member]
Stock options exercisable			$ 0.01		$ 0.01
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] | Authorized Shares [Member]
Increase authorized common share amendment						12,000,000,000
Ownership percentage of common stock						50.10%
Common Class A [Member] | Warrants [Member]
Common stock reserved for issuance of outstanding warrants			82,911,901
Common Class A [Member] | Convertible Notes [Member]
Common stock reserved for issuance of outstanding warrants			3,858,038,889
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
Stock Issuances [Member] | Common Class A [Member]
Common stock, shares issued			315,289,449
Stock Issuances [Member] | Common Class A [Member] | Services [Member]
Common stock, shares issued			9,962,202
Common stock issued for services, value			$ 38,026
Stock Issuances [Member] | Common Class A [Member] | Accrued expenses [Member]
Common stock, shares issued			1,603,053
Common stock shares issued upon conversion of debt, value			$ 6,252
Debt conversion converted amount			5,000
Gain (loss) on extinguishment of debt			$ 1,252
Stock Issuances [Member] | Common Class A [Member] | Equity Purchase Agreement [Member]
Common stock, shares issued			98,947,321
Stock subscriptions receivable			$ 116,252
Stock Issuances [Member] | Common Class A [Member] | Convertible Notes [Member]
Common stock, shares issued			204,776,873
Common stock shares issued upon conversion of debt, value			$ 553,256
Debt conversion converted amount			303,069
Extinguishment of accrued interest			5,548
Extinguishment of derivative liabilities			$ 244,639
Stock Issuances 1 [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 1 [Member] | Common Class A [Member] | Warrants [Member]
Common stock, shares issued				353,359,992
Extinguishment of derivative liabilities				$ 1,906,006
Stock Issuances 1 [Member] | Common Class A [Member] | Services [Member]
Common stock, shares issued				19,250,000
Common stock issued for services, value				$ 227,125
Stock Issuances 1 [Member] | Common Class A [Member] | Accrued expenses [Member]
Common stock, shares issued				440,000
Common stock shares issued upon conversion of debt, value				$ 4,400
Debt conversion converted amount				44,000
Gain (loss) on extinguishment of debt				$ 39,600
Stock Issuances 1 [Member] | Common Class A [Member] | Convertible Notes [Member]
Common stock, shares issued				16,000,000
Common stock shares issued upon conversion of debt, value				$ 124,800
Debt conversion converted amount				120,000
Extinguishment of accrued interest				119,365
Gain (loss) on extinguishment of debt				$ 114,565
Stock Issuances 1 [Member] | Common Class A [Member] | Common Stock Payable [Member]
Common stock, shares issued				62,846,918
Common stock issued for common stock payable, Value				$ 307,978

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Aug. 16, 2018	Jul. 31, 2018	Jul. 31, 2017	Sep. 04, 2018	Apr. 30, 2018
Proceeds from convertible note after deduction of lender expenses		$ 140,000	$ 398,750
Accrued expenses		273,236			$ 240,404
Stock subscriptions receivable		$ 116,252
Subsequent Event [Member]
Shares issued for compensation, shares		675,676
Shares issued for compensation, value		$ 2,162
Shares issued for conversion of note payable		154,080,095
Debt conversion notes payable converted, Principal		$ 174,424
Debt conversion notes payable converted, accrued interest		7,899
Accrued expenses		$ 18,000
Shares issued for accrued expenses		4,540,541
Stock subscriptions receivable				$ 116,252
Subsequent Event [Member] | Power Up Lending Group Ltd [Member]
Conversion of principal amount	$ 53,000
Convertible note, interest rate	12.00%
Proceeds from convertible note after deduction of lender expenses	$ 50,000
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 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 Power Up into shares of common stock) on the maturity date of May 30, 2019.
Lender expenses	$ 3,000
Maturity date	May 30, 2019
Subsequent Event [Member] | Issuance of Class A Common Shares [Member]
Common stock, share issued		159,296,312