MMEX Resources (MMEX) 10-K 26 Jul 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2019	Jul. 26, 2019	Oct. 31, 2018
Document And Entity Information
Entity Registrant Name	MMEX Resources Corp
Entity Central Index Key	0001440799
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		271,588,167
Entity Public Float			$ 4,491,600

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Current assets:
Cash	$ 55,188	$ 304,173
Prepaid expenses and other current assets	38,949	5,000
Total current assets	94,137	309,173
Property and equipment, net	531,167	301,269
Deposit	900	900
Total assets	626,204	611,342
Current liabilities:
Accounts payable	706,192	708,072
Accrued expenses	307,078	240,404
Accrued expenses - related party	41,036	31,633
Notes payable, currently in default	75,001	75,001
Convertible notes payable, currently in default, net of discount of $0 and $0 at April 30, 2018 and 2017, respectively	75,000	75,000
Convertible notes payable, net of discount of $504,590 and $136,284 at April 30, 2018 and 2017, respectively	783,836	328,183
Derivative liabilities	1,825,596	996,603
Total current liabilities	3,813,739	2,454,896
Long-term liabilities:
Convertible notes payable, net of discount of $263,960 and $258,932 at April 30, 2019 and 2018, respectively	176,140	102,368
Total liabilities	3,989,879	2,557,264
Commitments and contingencies
Stockholders' deficit:
Additional paid-in capital	35,622,398	33,085,221
Non-controlling interest	9,871	9,871
Accumulated (deficit)	(39,064,118)	(35,077,288)
Total stockholders' deficit	(3,363,675)	(1,945,922)
Total liabilities and stockholders' deficit	626,204	611,342
Common Class A [Member]
Stockholders' deficit:
Common Stock Value	53,174	21,274
Common Class B [Member]
Stockholders' deficit:
Common Stock Value	$ 15,000	$ 15,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Current liabilities:
Convertible notes, net of discount currently in default	$ 0	$ 0
Convertible notes payable, net of discount	869,433	504,590
Long-term liabilities:
Convertible note payable, net of discount	$ 263,960	$ 258,932
Common Class A [Member]
Stockholders' deficit:
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	10,000,000,000	10,000,000,000
Common stock, Issued	53,172,427	21,274,369
Common stock, outstanding	53,172,427	21,274,369
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	15,000,000	15,000,000
Common stock, outstanding	15,000,000	15,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Consolidated Statements of Operations
Revenues
Operating expenses:
General and administrative expenses	1,331,096	1,116,398
Refinery start-up costs	531,983	828,609
Depreciation and amortization	30,914	1,851
Total operating expenses	1,893,993	1,946,858
Loss from operations	(1,893,993)	(1,946,858)
Other income (expense):
Interest expense	(1,976,307)	(1,927,980)
Gain (loss) on derivative liabilities	(128,860)	4,604,471
Gain on extinguishment of liabilities	14,239	409,716
Loss on conversion of debt	(1,909)
Gain on assignment and assumption agreement		1,090,271
Total other income (expense)	(2,092,837)	4,176,478
Income (loss) before income taxes	(3,986,830)	2,229,620
Provision for income taxes
Net income (loss)	(3,986,830)	2,229,620
Non-controlling interest in income of consolidated subsidiaries		(388,314)
Net income (loss) attributable to the Company	$ (3,986,830)	$ 1,841,306
Net income (loss) per common share - basic and diluted	$ (0.13)	$ 0
Weighted average number of common shares outstanding:
Basic	31,492,895	15,434,039
Diluted	31,492,895	20,518,516

Consolidated Statement of Stock

Consolidated Statement of Stockholders Deficit - USD ($)	Total	Accumulated Deficit	Non-Controlling Interest	Additional Paid-in Capital	Stock Subscription Receivable	Common Class A [Member]	Common Class B [Member]
Beginning Balance, Shares at Apr. 30, 2016
Common shares issued for cash, Amount
Debt extinguishment	207,803
Beginning Balance, shares at Apr. 30, 2017						9,876,162	15,000,000
Beginning Balance, Amount at Apr. 30, 2017	(8,949,909)	$ (36,918,594)	$ (378,443)	$ 28,014,274	$ 307,978	$ 9,876	$ 15,000
Common shares issued for cash, Shares						1,300,960
Common stock payable, Shares						628,469
Conversion of convertible notes payable and derivative liabilities, Shares						5,006,404
Accrued expenses, Shares						4,400
Cashless exercise of warrants, Shares						3,550,046
Services, Shares						400,428
Settlement of preferred stock, Shares						247,500
Settlement of debt, Shares						160,000
Assignment and assumption agreement. Shares						100,000
Common shares issued for cash, Amount	76,369			283,070		$ 1,301
Accrued expenses
Conversion of convertible notes payable and derivative liabilities
Debt extinguishment	409,716
Common stock payable, Amount				307,349	(307,978)	629
Conversion of convertible notes payable and derivative liabilities, Amount	2,373,662			2,368,656		5,006
Accrued expenses, Amount	4,400			4,396		4
Cashless exercise of warrants, Amount	1,906,006			1,902,456		3,550
Services, Amount	320,693			320,293		400
Settlement of preferred stock, Amount	200,476			200,228		248
Settlement of debt, Amount	124,800			124,640		160
Assignment and assumption agreement	(440,041)			(440,141)		100
Net income (loss)	2,229,620	1,841,306	388,314
Cashless exercise of warrants,shares
Services, Shares
Settlement of preferred stock, Shares
Settlement of debt, Shares
Beginning Balance, shares at Apr. 30, 2018							15,000,000
Beginning Balance, Amount at Apr. 30, 2018	(1,945,922)	(35,077,288)	9,871	33,085,221		$ 21,274	$ 15,000
Common shares issued for cash, Amount	284,371
Common shares issued for services, shares						699,971
Accrued expenses						16,031
Conversion of convertible notes payable and derivative liabilities						30,192,113
Stock subscription receivable, Shares						989,474
Reverse split rounding, Shares						469
Debt extinguishment	3,835			3,835		$ 14,239
Settlement of derivative liabilities
Common shares issued for services, Amount	91,930			91,231		699
Conversion of convertible notes payable and derivative liabilities, Amount	1,266,588			1,236,393		30,195
Accrued expenses, Amount	6,252			6,236		16
Stock subscription receivable, Amount	116,252			115,263		989
Reverse split rounding, Amount				(1)		1
Settlement of derivative liabilities, Amount	1,084,220			1,084,220
Net income (loss)	(3,986,830)	(3,986,830)
Beginning Balance, shares at Apr. 30, 2019						53,172,427	15,000,000
Beginning Balance, Amount at Apr. 30, 2019	$ (3,363,675)	$ (39,064,118)	$ 9,871	$ 35,622,398		$ 53,174	$ 15,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Cash flows from operating activities
Net income (loss) attributable to the Company	$ (3,986,830)	$ 1,841,306
Non-controlling interest in income of consolidated subsidiaries		(388,314)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization expense	30,914	1,851
Stock-based compensation	91,930	321,443
Convertible note issued for commitment fee		80,000
Interest expense added to convertible note principal	39,600	104,448
Loan fees added to convertible note principal	25,000
Interest expense from issuance of stock options	42,217
Loss (gain) on derivative liabilities	(128,860)	4,604,471
Gain on assignment and assumption agreement		1,090,271
Gain loss on extinguishment of liabilities	(14,239)	(409,716)
Loss on conversion of debt	(1,909)
Amortization of debt discount	1,587,612	1,563,211
Increase in prepaid expenses and other current assets	(33,949)	(5,000)
Increase in deposits		(900)
Increase in liabilities:
Accounts payable	(1,880)	127,890
Accrued expenses	154,778	118,804
Net cash used in operating activities	(1,934,078)	(1,563,091)
Cash flows from investing activities:
Purchase of property and equipment	(260,812)	(303,120)
Net cash used in investing activities	(260,812)	(303,120)
Cash flows from financing activities:
Proceeds from convertible notes payable	2,032,653	1,831,500
Proceeds from issuance of common stock	116,252	284,371
Repayments of convertible notes payable	(203,000)
Net cash provided by financing activities	1,945,905	2,115,871
Net increase (decrease) in cash	(248,985)	249,660
Cash at the beginning of the period	304,173	54,513
Cash at the end of the period	55,188	304,173
Supplemental disclosure:
Interest paid	104,990
Income taxes paid
Non-cash investing and financing activities:
Common stock issued in conversion of debt	1,264,679	2,307,791
Common stock issued for accrued expenses	5,000	4,400
Settlement of derivative liability	1,084,220
Derivative liabilities for debt discount	1,742,136	1,927,676
Increase in common stock for reverse stock split rounding	1
Related party gain on shares issued for services	3,835
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
Accrued interest payable added to convertible note principal		$ 8,723

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Apr. 30, 2019
BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION
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 Companys name to MMEX Mining Corporation on February 11, 2011 and to MMEX Resources Corporation on April 6, 2016 The accompanying consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form of Entity State of Incorporation Relationship MMEX Resources Corporation (MMEX) - Corporation Nevada Parent Pecos Refining & Transport, LLC 100 % 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 Pecos Refining & Transport, LLC (Pecos Refining) was formed in June 2017 with the Company as its sole member. Through Pecos Refining, the Company plans to build and commence operations of a crude oil distillation unit in the Permian Basin in West Texas. As of April 13, 2016, the Company assigned AMC to an irrevocable trust (the Trust), whose beneficiaries are the existing shareholders of MMEX. The accounts of AMC are included in the consolidated financial statements 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. The Company has adopted a fiscal year end of April 30.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Consolidation The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Property and equipment Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated or amortized using the straight-line method over the estimated useful life or legal life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Refinery land improvement 15 years Refinery land easements 10 years The refinery land easements owned by the Company have a legal life of 10 years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management. Derivative liabilities In a series of subscription agreements, 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 April 30, 2019, 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, stock options and convertible debt are included in the value of the derivative. 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 managements estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Fair value of financial instruments Under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instruments categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,825,596 $ - $ - $ 1,825,596 April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603 Revenue Recognition Effective May1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers Refinery start-up costs Costs incurred prior to opening the Companys proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred. Advertising and promotion All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2019 and 2018, respectively. Income taxes The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not. Uncertain tax positions The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions. Basic and diluted income (loss) per share Basic net income or loss per common 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 year ended April 30, 2019, 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 common share is the same as diluted net loss per share. For the year ended April 30, 2018, potential dilutive securities included 5,084,477 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 years ended April 30, 2019 and 2018, the Company recorded share-based compensation to employees of $13,366 and $0, respectively. Effective January 2019, the Company had no 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 the prior year have been reclassified to conform with the current year 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. In February 2016, the FASB issued ASU 2016-02, Leases Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2019
GOING CONCERN
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 $39,064,118 and a total stockholders deficit of $3,363,675 at April 30, 2019, 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	12 Months Ended
	Apr. 30, 2019
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	Accrued expenses, consisting of consulting fees, to related parties totaled $31,633 as of April 30, 2019 and 2018. During the years ended April 30, 2019 and 2018, 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 $350,931 and $123,986, respectively. Amounts included in accounts payable due to Maple Resources totaled $9,403 and $5,583 as of April 30, 2019 and 2018, respectively. Effective October 1, 2018, we entered into a consulting agreement with a related party to issue shares of our Class A common stock each month with a value of $2,500, with the number of shares issued based on the average closing price of the stock during the prior month. During the year ended April 30, 2019, we issued a total of 193,965 Class A common shares valued at $11,166 to the related party with the shares valued at the market price on the date of issuance. A gain on extinguishment of debt of $3,835 related to this compensation arrangement was recorded as a contribution to capital in the year ended April 30, 2019. During the year ended April 30, 2019, we issued to an employee 101,833 shares of our Class A common stock valued at $13,366 with the shares valued at the market price on the date of issuance. The employee was terminated in January 2019. As a condition for entering into an October 9, 2018 convertible debenture (see Note 8), the lender required affiliates of Jack W. Hanks and Bruce Lemons, our directors (the Affiliates), to pledge their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to the lender to secure the repayment of the debenture by the Company. As consideration to the Affiliates for entering into the pledge agreement, the Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 1,000,000 of Class A Shares and 1,000,000 of the Class B Shares at $0.08 per share. The value of the derivative associated with the option was estimated at $42,217, which amount was charged to expense.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Apr. 30, 2019
PROPERTY AND EQUIPMENT
NOTE 5 - PROPERTY AND EQUIPMENT	Property and equipment consisted of the following at April 30: 2019 2018 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 67,088 67,088 Refinery land improvements 441,465 200,710 Refinery land easements 37,015 16,958 570,394 309,582 Less accumulated depreciation and amortization (39,227 ) (8,313 ) $ 531,167 $ 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 the tract on which the Company intends to build a crude oil refinery (Note 6). Subsequently through April 30, 2019, the Company incurred a total of $478,480 additional costs to acquire certain easements related to the land parcel and make other improvements. Depreciation and amortization expense totaled $30,914 and $1,851 for the years ended April 30, 2019 and 2018, respectively.

REFINERY PROJECT

REFINERY PROJECT	12 Months Ended
	Apr. 30, 2019
REFINERY PROJECT
NOTE 6 - REFINERY PROJECT	On March 4, 2017, we entered into an agreement with Maple Resources, a related party, to acquire all of Maples 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 15,000,000 Class B common shares. The 15,000,000 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 for use in petrochemical and refinery processing and residual fuel oil to be sold for use in other refineries or as marine fuel. 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 a near-by location in West Texas (collectively with the Distillation Unit, the Refinery Project). The Refinery Project will be built on additional 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 $67,088. 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. 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	12 Months Ended
	Apr. 30, 2019
ACCRUED EXPENSES
NOTE 7 - ACCRUED EXPENSES	Accrued expenses consisted of the following at April 30: 2019 2018 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 4,500 5,000 Accrued interest 209,947 142,773 Other 62,541 62,541 $ 307,078 $ 240,404

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Apr. 30, 2019
NOTES PAYABLE
NOTE 8 - NOTES PAYABLE	Note Payable, Currently in Default Note payable, currently in default, consists of the following at April 30: 2019 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 $45,884 and $38,384 at April 30, 2019 and 2018, respectively. Convertible Notes Payable, Currently in Default Convertible notes payable, currently in default, consist of the following at April 30: 2019 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 $97,241 and $85,991 at April 30, 2019 and 2018, respectively. Current Convertible Notes Payable Current convertible notes payable consisted of the following at April 30: 2019 2018 Note payable to an accredited investor, maturing September 21, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price $ 47,269 $ 220,000 Note payable to an accredited investor, maturing September 13, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 - Note payable to an accredited investor, maturing September 18, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 70,000 - Original issue discount convertible debenture to an accredited investor, maturing October 5, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 600,000 - Note payable to an accredited investor, maturing January 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 136,000 - Note payable to an accredited investor, maturing January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 120,000 - Note payable to an accredited investor, maturing January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing January 31, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing February 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 - Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 100,000 - Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 55,000 - Note payable to an accredited investor, maturing January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 55,000 - Note payable to an accredited investor, maturity date extended to September 21, 2019, with interest at 10%, converted in full into shares of Class A common stock - 120,000 Note payable to an accredited investor, maturing March 14, 2019, with interest at 12%, paid in full in September 2018 - 125,000 Note payable to an accredited investor, maturing November 30, 2018, with interest at 12%, converted in full into shares of Class A common stock - 83,000 Note payable to an accredited investor, maturing January 23, 2019, with interest at 8%, converted in full into shares of Class A common stock - 173,000 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 1,653,269 832,773 Less discount (869,433 ) (504,590 ) Net $ 783,836 $ 328,183 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 Companys Class A common stock at a price of no lower than $3.00 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. During the year ended April 30, 2019, the maturity date of the note was extended to September 21, 2019 and an extension fee of $15,000 was added to the note principal. During the year ended April 30, 2019, Auctus converted principal of $187,731 into Class A common shares of the Company, resulting in a principal balance of $47,269 as of April 30, 2019. Effective September 13, 2018, the Company issued and delivered to GS Capital Partners, LLC (GS) a 10% convertible note in the principal amount of $110,000. The note was issued at a discount, resulting in the Companys receipt of $100,000 after payment of $5,500 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 $3.00 per share of common stock and (ii) thereafter at a 40% discount from the lowest trading price during the 20 days prior to conversion. The note matures on September 13, 2019. The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance. The note had a principal balance of $110,000 as of April 30, 2019. Effective September 18, 2018, the Company issued and delivered to GS a 10% convertible note in the principal amount of $70,000. The note was issued at a discount and the Company received no net proceeds. GS paid $56,589 on behalf of the Company to a prior lender in settlement of a dispute and $9,101 was paid for fees and expenses of GS 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 at a 40% discount from the lowest trading price during the 20 days prior to conversion (with a floor of $3.00 per share during the first six months after issuance.) The note matures on September 13, 2019. The Company may redeem the note at redemption prices ranging from 130% to 145% during the first 180 days after issuance. The note had a principal balance of $70,000 as of April 30, 2019. Effective October 9, 2018, the Company issued and delivered to GS a 10% convertible debenture in the principal amount of $600,000. The debenture was issued with an original issue discount of $50,000, resulting in the Companys receipt of $550,000 of net proceeds. The debenture was issued pursuant to a securities purchase agreement, which allows for the issuance of additional debentures to one or more holders on substantially identical terms. GS, at its option on and after the six-month anniversary of the date of issuance, may convert the unpaid principal balance of, and accrued interest on, the debentures into shares of common stock thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The debenture matures on October 5, 2019. The Company may redeem the debenture at redemption prices ranging from 112% to 137% during the first 180 days after issuance. The debenture had a principal balance of $600,000 as of April 30, 2019. Affiliates of Jack W. Hanks and Bruce Lemons, our directors, have pledged their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to GS to secure the repayment of the debenture by the Company. Effective January 4, 2019, the Company issued and delivered to Geneva Roth Remark Holdings, Inc. (Geneva) a 9% convertible note in the principal amount of $136,000. The note was issued at a discount, resulting in the Companys receipt of $125,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the average of the three lowest trading prices during the 20 days prior to conversion. The note matures on January 4, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $136,000 as of April 30, 2019. Effective January 11, 2019, the Company issued and delivered to One44 Capital LLC (One44) a 10% convertible note in the principal amount of $120,000. The Company received net proceeds of $114,000 after payment of $6,000 of the fees and expenses of the lender and its counsel. One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share. The note matures on January 11, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $120,000 as of April 30, 2019. Effective January 17, 2019, the Company issued and delivered to JSJ Investments, Inc. (JSJ) a 12% convertible note in the principal amount of $125,000. The Company received net proceeds of $122,000 after payment of $3,000 of the fees and expenses of the lender and its counsel. JSJ, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at $0.03 per share or, upon the occurrence of certain defined defaults, at a 42% discount to the lowest trading price during the 20 days prior to the date the notice of conversion is received by the Company. The note matures on January 17, 2020. The Company may redeem the note at redemption prices ranging from 135% to 150% during the first 180 days after issuance. The note had a principal balance of $125,000 as of April 30, 2019. Effective January 31, 2019, the Company issued and delivered to Auctus a 10% convertible note in the principal amount of $125,000. The Company received net proceeds $112,250 after payment of $12,750 of the fees and expenses of the lender and its counsel. Auctus, on or following the 180 th Effective February 20, 2019, the Company issued and delivered to GS a 10% convertible note in the principal amount of $110,000. The note was issued at a discount and the Company received net proceeds of $100,000 after payment of $5,500 of the fees and expenses of the lender and its counsel. During the first 180 days, GS, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.08 per share and thereafter at 40% discount from the lowest trading price during the 20 days prior to conversion. The note matures on February 20, 2020. The Company may redeem the note at redemption prices ranging from 115% to 135% during the first 180 days after issuance. The note had a principal balance of $110,000 as of April 30, 2019. Effective February 27, 2019, the Company issued and delivered to One44 a 10% convertible note in the principal amount of $100,000. The Company received net proceeds of $95,000 after payment of $5,000 of the fees and expenses of the lender and its counsel. One44, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company, with a floor of $0.03 per share. The note matures on February 27, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 180 days after issuance. The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $100,000 as of April 30, 2019. Effective February 27, 2019, the Company issued and delivered to Coventry Enterprises, LLC (Coventry) a 10% convertible note in the principal amount of $55,000. The Company received net proceeds of $52,500 after payment of $2,500 of the fees and expenses of the lender and its counsel. Coventry, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the day the notice of conversion is received by the Company. The note matures on February 27, 2020. During the first 150 days the Note is in effect, the Company may redeem the note at a redemption price of 135%. The Company may not redeem the note after 150 days from the issuance date. The note had a principal balance of $55,000 as of April 30, 2019. Effective April 24, 2019, the Company issued and delivered to EMA Financial, LLC (EMA) a 10% convertible note in the principal amount of $55,000. The note was issued at a discount and the Company received net proceeds of $50,000 after payment of $3,750 of the fees and expenses of the lender and its counsel. EMA, at any time at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to the day the notice of conversion is received by the Company. The note matures on January 24, 2020. During the first 180 days the Note is in effect, the Company may redeem the note at redemption prices ranging from 120% to $140%The Company may not redeem the note after 180 days from the issuance date. The note had a principal balance of $55,000 as of April 30, 2019. Effective March 14, 2018, the Company issued and delivered to JSJ a 12% convertible note in the principal amount of $125,000. The note was issued at a discount, resulting in the Companys 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 Companys Class A common stock at a price of no lower than $3.00 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 April 30, 2018 and was paid in full in September 2018. Effective March 21, 2018, the Company issued and delivered to 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 convertible note was purchased from One44 by GS on September 18, 2018. 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. GS, at its option, may convert the unpaid principal balance and accrued interest into shares of the Companys 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 GS into shares of common stock) on the maturity date of March 21, 2019. During the year ended April 30, 2019, GS converted $120,000 principal into Class A common shares of the Company, extinguishing the note in full. 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 $75,000 of net proceeds. Power Up, at its option, could 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 could 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 could not be prepaid. The note also contained 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 was paid in full in October 2018. Effective July 10, 2018, the Company issued and delivered to Power Up Lending Group Ltd (Power Up) a 12% convertible note in the principal amount of $68,000. 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 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. Effective November 5, 2018, Power Up assigned the convertible note to Redstart Holdings Corp. (Redstart). As of April 30, 2019, Redstart had converted in full the $68,000 note into Class A common shares of the Company. 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 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 May 30, 2019. Effective November 5, 2018, Power Up assigned the convertible note to Restart. As of April 30, 2019, Redstart had converted in full the $53,000 note into Class A common shares of the Company. Effective February 16, 2018, the Company issued and delivered to 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 Companys 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. During the year ended April 30, 2019, the note was converted in full into shares of the Companys Class A common stock. Effective January 19, 2018, the Company issued and delivered to GS an 8% convertible note in the principal amount of $173,000. The note was issued at a discount, resulting in the Companys 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 $3.00 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 year ended April 30, 2019, the note was converted in full into shares of the Companys Class A common stock. 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 Companys 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 Companys 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 had a maturity date of November 14, 2018. During the year ended April 30, 2019, the note was converted in full into shares of the Companys Class A common stock. Long-Term Convertible Notes Payable Long-term convertible notes payable consisted of the following at April 30: 2019 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 September 13, 2018, maturing September 13, 2020 $ 80,700 $ - Advance dated October 16, 2018, maturing October 16, 2020 246,400 - Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated October 19, 2017, maturing October 19, 2019 - 183,580 Advance dated December 14, 2017, maturing December 14, 2019, converted in full into shares of Class A common stock - 123,200 Advance dated February 28, 2018, maturing February 28, 2020, converted in full into shares of Class A common stock - 54,520 Total 440,100 361,300 Less discount (263,960 ) (258,932 ) Total $ 176,140 $ 102,368 Effective September 13, 2018, the Company issued and delivered to Vista Capital Investments, LLC (Vista) a convertible note in the original maximum principal amount of $550,000 (consisting of an initial advance of $100,000 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 Companys common stock decreases to defined levels. An original issue discount of $10,000 and a one-time 12% interest charge of $13,200 was added to the $100,000 advance at inception, resulting in total initial principal of $123,200. Through April 30, 2019, the note was partially converted into shares of the Companys Class A common stock resulting in a principal balance of $80,700 as of April 30, 2019. On October 16, 2018, the Company received proceeds of $200,000 from a second advance under the Vista long-term convertible note. An original issue discount of $20,000 and a one-time 12% interest charge of $26,400 was added to the note principal, resulting in total principal of $246,400, which balance was outstanding as of April 30, 2019. 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 Companys 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. In addition, an original issue discount of $16,500 and a one-time 12% interest charge of $21,780 was added to the $165,000 advance at inception and a $10,000 penalty was added to note principal in December 2017, resulting in total principal of $213,280. Vista had converted principal of $29,700 into Class A common shares of the Company, resulting in a principal balance of $183,580 as of April 30, 2018. During the year ended April 30, 2019, Vista converted principal of $183,580 into Class A common shares of the Company, extinguishing the note in full. 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 year ended April 30, 2019, Vista converted principal of $123,200 into Class A common shares of the Company, extinguishing the note in full. 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 year ended April 30, 2019, Vista converted the remaining $54,520 principal into Class A common shares of the Company, extinguishing the note in full. Effective February 7, 2019, the Company issued and delivered to Geneva a 12% convertible note in the principal amount of $56,500. The note was issued at a discount, resulting in the Companys receipt of $50,000 after payment of $3,000 of the fees and expenses of the lender and its counsel and an original issue discount of $3,500. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on May 7, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $56,500 as of April 30, 2019. Effective March 25, 2019, the Company issued and delivered to Geneva a 9% convertible note in the principal amount of $56,500. The note was issued at a discount, resulting in the Companys receipt of $50,000 after payment of $3,000 of the fees and expenses of the lender and its counsel and an original issue discount of $3,500. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock beginning 180 days following the date of the note at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on June 25, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The note had a principal balance of $56,500 as of April 30, 2019. Accrued interest payable on convertible notes payable totaled $66,822 and $18,398 at April 30, 2019 and 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 10).

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	12 Months Ended
	Apr. 30, 2019
CONVERTIBLE PREFERRED STOCK
NOTE 9 - CONVERTIBLE PREFERRED STOCK	As of April 30, 2017, the Company had $137,500 face value of Armadillo Mining Corporation preferred stock issued in June 2011 to two unrelated parties, with accrued dividends payable of $350,539. The preferred stock carried a 25% cumulative dividend and had a mandatory redemption feature on December 31, 2011 at a price of $1.25 per share. Effective June 19, 2017, the Company entered into agreements with the holders of the outstanding convertible preferred stock pursuant to which $137,500 principal, $359,957 accrued dividends payable and $5,614 derivative liabilities were extinguished through the issuance of a total of 247,500 shares of the Companys Class A common stock, recognizing a gain on extinguishment of debt of $302,595. In connection with the settlement of the preferred stock on June 19, 2017, the Company issued 112,500 shares of its Class A common stock to a non-related consultant. The shares were valued at $91,125, based on the closing market price of the stock on the date of issuance, and included in general and administrative expenses for the year ended April 30, 2018.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Apr. 30, 2019
DERIVATIVE LIABILITIES
NOTE 10 - 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 April 30, 2019 and 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, stock options and convertible debt are included in the value of the derivative. The Company estimates the fair value of the derivative liabilities at the issuance date and at each subsequent reporting date, using a multinomial lattice model simulation. The model is based on a probability weighted discounted cash flow model using projections of the various potential outcomes. During the years ended April 30, 2019 and 2018, we had the following activity in our derivative liabilities: Options and Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001 New issuances of debt - 1,927,676 - 1,927,676 Debt conversions and warrant exercises (1,906,006 ) (1,024,983 ) (5,614 ) (2,936,603 ) Change in fair value of derivative liabilities (4,302,892 ) (301,537 ) (42 ) (4,604,471 ) Balance, April 30, 2018 90,772 905,831 - 996,603 New issuances of options, warrants and debt 42,217 1,742,136 - 1,784,353 Debt conversions and warrant exercises - (1,084,220 ) - (1,084,220 ) Change in fair value of derivative liabilities (114,926 ) 243,786 - 128,860 Balance, April 30, 2019 $ 18,063 $ 1,807,534 $ - $ 1,825,596 Key inputs and assumptions used in valuing the Companys derivative liabilities as of April 30, 2019 are as follows: · Stock prices on all measurement dates were based on the fair market value · Risk-free interest rate of 2.39% · The probability of future financing was estimated at 100% · Computed volatility ranging from 157% to 175% 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	12 Months Ended
	Apr. 30, 2019
EQUITY PURCHASE AGREEMENT
NOTE 11 - 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 Companys 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 1,300,960 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 989,474 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. The Companys right to deliver further put notices under the Equity Purchase Agreement was terminated on April 10, 2018, when the listing of our Class A common stock was moved to the OTC Pink.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Apr. 30, 2019
STOCKHOLDERS DEFICIT
NOTE 12 - STOCKHOLDERS DEFICIT	Authorized Shares The Company currently has authorized 12,010,000,000 shares consisting of 10,000,000,000 shares of Class A common stock, 2,000,000,000 shares of Class B common stock and 10,000,000 shares of preferred stock. The Class A common shares have one vote per share and the Class B common shares have 10 votes per share. No shares of preferred stock have been issued. On September 14, 2018, the Company amended its articles of incorporation to provide for a 1 for 100 reverse stock split of our Class A and Class B common shares. 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. The amendment was also approved by the Companys Board of Directors and declared effective by FINRA on November 15, 2018. The Company has given retroactive effect to the reverse stock split for all periods presented. Stock Issuances During the year ended April 30, 2019, the Company issued a total of 31,898,058 shares of its Class A common stock: 699,971 shares for services valued at $91,930 resulting in a gain on extinguishment of debt of $14,239; 16,031 shares valued at $6,252 in payment of accrued expenses of $5,000 resulting in a loss on extinguishment of liabilities of $1,252; 30,192,113 shares valued at $1,266,588 in conversion of convertible notes principal of $1,210,304, accrued interest payable of $51,125, and payment of fees of $3,250, resulting in a loss on conversion of debt of $1,909; 989,474 shares for cash of $116,252 pursuant to an Equity Purchase Agreement (Note 11); and 469 shares valued at $1 for reverse split rounding. Settlement of derivative liabilities in the debt conversions totaled $1,084,220. During the year ended April 30, 2018, the Company issued a total of 11,398,207 shares of its Class A common stock: 1,300,960 shares for cash of $284,371 pursuant to an Equity Purchase Agreement (Note 11); 628,469 shares for common stock payable of $307,978; 400,428 shares for services valued at $320,693; 4,400 shares valued at $4,400 in payment of accrued expenses of $44,000 resulting in a gain on extinguishment of debt of $39,600; 3,550,046 shares valued at $1,906,006 in the cashless exercise of warrants and extinguishment of derivative liabilities of $1,906,006; 247,500 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; 160,000 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; 100,000 shares valued at $110,000 pursuant to an Assignment and Assumption Agreement and 5,006,404 shares valued at $2,373,662 in conversion of convertible notes principal of $1,238,371, accrued interest payable of $43,687, derivative liabilities of $1,024,983, fees of $750 and loss on conversion of $65,871. 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 years ended April 30, 2019 and 2018 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 3,952,612 $ 1.00 4.91 Granted 306,896 $ 1.00 Canceled / Expired (2,100 ) $ 1.00 Exercised (3,533,605 ) $ 1.00 Outstanding, April 30, 2018 723,803 $ 1.00 3.90 Granted 1,065,488 $ 1.00 Canceled / Expired - Exercised - Outstanding, April 30, 2019 1,789,291 $ 1.00 2.91 The warrant shares granted during the years ended April 30, 2019 and 2018 are comprised of warrant shares issued to warrant holders pursuant to anti-dilution provisions. Stock Options On March 7, 2012, the Company issued a total of 20,000 stock options exercisable at $35 per share for a period of ten years from the date of grant. Effective June 1, 2017, the holders of the options surrendered them to the Company and the options were cancelled. As a condition for entering into the October 9, 2018 GS convertible debenture (see Note 8), GS required affiliates of Jack W. Hanks and Bruce Lemons, our directors (the Affiliates), to pledge their shares of Class B Common Stock (constituting 100% of the outstanding shares of Class B Common Stock) to GS to secure the repayment of the debenture by the Company. As consideration to the Affiliates for entering into the GS pledge agreement, the Company granted a ten-year option, effective as of December 11, 2018, to the Affiliates to purchase 1,000,000 Class A Shares and 1,000,000 Class B Shares at $0.08 per share. A summary of combined Class A and Class B stock option activity during the years ended April 30, 2019 and 2018 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding April 30, 2017 20,000 $ 35.00 Granted - Canceled / Expired (20,000 ) $ 35.00 Exercised Outstanding, April 30, 2018 - Granted 2,000,000 $ 0.08 Canceled / Expired - Exercised - Outstanding, April 30, 2019 2,000,000 $ 0.08 9.87 Common Stock Reserved At April 30, 2019, 1,789,293 and 1,000,000 shares of the Companys Class A common stock were reserved for issuance of outstanding warrants and stock options, respectively, and 4,064,916,000 shares of the Companys Class A common stock were reserved for convertible notes payable. At April 30, 2019, 1,000,000 shares of the Companys Class B common stock were reserved for issuance of outstanding stock options.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2019
INCOME TAXES
NOTE 13 - INCOME TAXES	The Company accounts for income taxes in accordance with standards of disclosure propounded by the FASB, and any related interpretations of those standards sanctioned by the FASB. Accordingly, deferred tax assets and liabilities are determined based on differences between the financial statement and tax bases of assets and liabilities, as well as a consideration of net operating loss and credit carry forwards, using enacted tax rates in effect for the period in which the differences are expected to impact taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. No provision for income taxes has been recorded due to the net operating loss carryforwards totaling approximately $12,851,000 as of April 30, 2019 that will be offset against future taxable income. The available net operating loss carry forwards expire in various years through 2039. No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused. There were no uncertain tax positions taken by the Company. The deferred tax asset and valuation account is as follows at April 30: 2019 2018 Deferred tax asset: Net operating loss carryforward $ 2,698,710 $ 3,915,943 Valuation allowance (2,698,710 ) (3,915,943 ) Total $ - $ - The components of income tax expense are as follows for the years ended April 30: 2019 2018 Change in net operating loss benefit $ 1,217,233 $ 542,461 Change in valuation allowance (1,217,233 ) (542,461 ) Total $ - $ - On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the Tax Act). The Tax Act established new tax laws that affect 2018 and future years, including a reduction in the U.S. federal corporate income tax rate to 21%, effective January 1, 2018. The reduction in the federal corporate income tax rate is reflected in the above tables.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2019
COMMITMENTS AND CONTINGENCIES
NOTE 14 - COMMITMENTS AND CONTINGENCIES	Legal There were no legal proceedings against the Company. Completion of Land Purchase As discussed in Note 6, on July 28, 2017, we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000. We will be required to obtain additional financing to complete this purchase. We have not yet received any financing commitment for such purchase.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2019
SUBSEQUENT EVENTS
NOTE 15 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Subsequent to April 30, 2019, the Company issued a total of 218,415,740 shares of its Class A common stock: 1,146,961 shares for compensation valued at $9,101 and 217,268,779 shares in consideration for the conversion of note payable principal totaling $320,161 and accrued interest payable of $5,012. Effective May 7, 2019, the Company issued and delivered to Odyssey Capital Funding LLC (Odyssey) a 10% convertible note in the principal amount of $100,000. The Company received $95,000 after payment of $5,000 of fees and expenses of the lender and its counsel. Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the conversion date (with a floor of $0.03 per share for the six months following the date of the note). The note matures on May 7, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance. Effective June 4, 2019, the Company issued and delivered to Geneva a 9% convertible note in the principal amount of $56,500. The note was issued at a discount and the Company received $50,000 after payment of $3,000 of fees and expenses of the lender and its counsel. Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 29% discount from the lowest trading price during the 20 days prior to conversion. The note matures on September 4, 2020. The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The Company may not redeem the note after the first 180 days after issuance. Effective June 19, 2019, the Company issued and delivered to Odyssey a 10% convertible note in the principal amount of $250,000. Of the note proceeds, $144,296 was paid to One44 to redeem its February 27, 2019 convertible note and the Company received $80,704 after payment of $25,000 of legal and brokerage fees. Odyssey, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the date of conversion (with a floor of $0.03 per share for the six months following the date of the note). The note matures on June 19, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Consolidation	The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations.
Use of estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Property and equipment	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated or amortized using the straight-line method over the estimated useful life or legal life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Refinery land improvement 15 years Refinery land easements 10 years The refinery land easements owned by the Company have a legal life of 10 years. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments will be capitalized. At the time of retirement or other disposition of equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. The Company will assess the recoverability of property and equipment by determining whether the depreciation and amortization of these assets over their remaining life can be recovered through projected undiscounted future cash flows. The amount of equipment impairment, if any, will be measured based on fair value and is charged to operations in the period in which such impairment is determined by management.
Derivative liabilities	In a series of subscription agreements, 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 April 30, 2019, 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, stock options and convertible debt are included in the value of the derivative. 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 managements estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management's judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Fair value of financial instruments	Under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instruments categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: April 30, 2019 Total Level 1 Level 2 Level 3 Derivative liabilities $ 1,825,596 $ - $ - $ 1,825,596 April 30, 2018 Total Level 1 Level 2 Level 3 Derivative liabilities $ 996,603 $ - $ - $ 996,603
Revenue Recognition	Effective May1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers
Refinery startup costs	Costs incurred prior to opening the Company's proposed crude oil refinery in Pecos County, Texas, including acquisition of refinery rights, planning, design and permitting, are recorded as start-up costs and expensed as incurred.
Advertising and promotion	All costs associated with advertising and promoting products are expensed as incurred. No expenses were incurred for the years ended April 30, 2019 and 2018, respectively.
Income taxes	The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.
Uncertain tax positions	The Company has adopted FASB standards for accounting for uncertainty in income taxes. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Various taxing authorities periodically audit the Company's income tax returns. These audits include questions regarding the Company's tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter, for which an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities and has not identified any uncertain tax positions requiring recognition in its consolidated financial statements. The assessment of the Company's tax position relies on the judgment of management to estimate the exposures associated with the Company's various filing positions.
Basic and diluted loss per share	Basic net income or loss per common 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 year ended April 30, 2019, 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 common share is the same as diluted net loss per share. For the year ended April 30, 2018, potential dilutive securities included 5,084,477 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 years ended April 30, 2019 and 2018, the Company recorded share-based compensation to employees of $13,366 and $0, respectively. Effective January 2019, the Company had no 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 the prior year have been reclassified to conform with the current year 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. In February 2016, the FASB issued ASU 2016-02, Leases 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 _2

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Tables)	12 Months Ended
	Apr. 30, 2019
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

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Apr. 30, 2019
PROPERTY AND EQUIPMENT (Tables)
Property and Equipment	2019 2018 Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 67,088 67,088 Refinery land improvements 441,465 200,710 Refinery land easements 37,015 16,958 570,394 309,582 Less accumulated depreciation and amortization (39,227 ) (8,313 ) $ 531,167 $ 301,269

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	12 Months Ended
	Apr. 30, 2019
ACCRUED EXPENSES (Tables)
Accrued expenses	2019 2018 Accrued payroll $ 30,090 $ 30,090 Accrued consulting 4,500 5,000 Accrued interest 209,947 142,773 Other 62,541 62,541 $ 307,078 $ 240,404

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2019
NOTES PAYABLE (Tables)
Schedule of Notes payable, currently in default	2019 2018 Note payable to an unrelated party, maturing March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001
Schedule of Convertible Notes Payable, Currently in Default	2019 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
Schedule of Current Convertible Notes Payable	2019 2018 Note payable to an accredited investor, maturing September 21, 2019, with interest at 8%, convertible into common shares of the Company at a defined variable exercise price $ 47,269 $ 220,000 Note payable to an accredited investor, maturing September 13, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 - Note payable to an accredited investor, maturing September 18, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 70,000 - Original issue discount convertible debenture to an accredited investor, maturing October 5, 2019, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 600,000 - Note payable to an accredited investor, maturing January 4, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 136,000 - Note payable to an accredited investor, maturing January 11, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 120,000 - Note payable to an accredited investor, maturing January 17, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing January 31, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 125,000 - Note payable to an accredited investor, maturing February 20, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 110,000 - Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 100,000 - Note payable to an accredited investor, maturing February 27, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 55,000 - Note payable to an accredited investor, maturing January 24, 2020, with interest at 10%, convertible into common shares of the Company at a defined variable exercise price 55,000 - Note payable to an accredited investor, maturity date extended to September 21, 2019, with interest at 10%, converted in full into shares of Class A common stock - 120,000 Note payable to an accredited investor, maturing March 14, 2019, with interest at 12%, paid in full in September 2018 - 125,000 Note payable to an accredited investor, maturing November 30, 2018, with interest at 12%, converted in full into shares of Class A common stock - 83,000 Note payable to an accredited investor, maturing January 23, 2019, with interest at 8%, converted in full into shares of Class A common stock - 173,000 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 1,653,269 832,773 Less discount (869,433 ) (504,590 ) Net $ 783,836 $ 328,183
Schedule of Long-term convertible notes payable	2019 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 September 13, 2018, maturing September 13, 2020 $ 80,700 $ - Advance dated October 16, 2018, maturing October 16, 2020 246,400 - Note payable to an accredited investor, maturing May 7, 2020, with interest at 12%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing June 25, 2020, with interest at 9%, convertible into common shares of the Company at a defined variable exercise price 56,500 - Note payable to an accredited investor, maturing two years from each advance, with an original issue discount equal to 10% and a one-time interest charge of 12% added to principal, convertible into common shares of the Company at a defined variable exercise price: Advance dated October 19, 2017, maturing October 19, 2019 - 183,580 Advance dated December 14, 2017, maturing December 14, 2019, converted in full into shares of Class A common stock - 123,200 Advance dated February 28, 2018, maturing February 28, 2020, converted in full into shares of Class A common stock - 54,520 Total 440,100 361,300 Less discount (263,960 ) (258,932 ) Total $ 176,140 $ 102,368

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Apr. 30, 2019
DERIVATIVE LIABILITIES (Tables)
Derivative liabilities	Options and Convertible Preferred Warrants Notes Stock Total Balance, April 30, 2017 $ 6,299,670 $ 304,675 $ 5,656 $ 6,610,001 New issuances of debt - 1,927,676 - 1,927,676 Debt conversions and warrant exercises (1,906,006 ) (1,024,983 ) (5,614 ) (2,936,603 ) Change in fair value of derivative liabilities (4,302,892 ) (301,537 ) (42 ) (4,604,471 ) Balance, April 30, 2018 90,772 905,831 - 996,603 New issuances of options, warrants and debt 42,217 1,742,136 - 1,784,353 Debt conversions and warrant exercises - (1,084,220 ) - (1,084,220 ) Change in fair value of derivative liabilities (114,926 ) 243,786 - 128,860 Balance, April 30, 2019 $ 18,063 $ 1,807,534 $ - $ 1,825,596

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	12 Months Ended
	Apr. 30, 2019
STOCKHOLDERS DEFICIT (Tables)
Summary of stock option activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2017 3,952,612 $ 1.00 4.91 Granted 306,896 $ 1.00 Canceled / Expired (2,100 ) $ 1.00 Exercised (3,533,605 ) $ 1.00 Outstanding, April 30, 2018 723,803 $ 1.00 3.90 Granted 1,065,488 $ 1.00 Canceled / Expired - Exercised - Outstanding, April 30, 2019 1,789,291 $ 1.00 2.91
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding April 30, 2017 20,000 $ 35.00 Granted - Canceled / Expired (20,000 ) $ 35.00 Exercised Outstanding, April 30, 2018 - Granted 2,000,000 $ 0.08 Canceled / Expired - Exercised - Outstanding, April 30, 2019 2,000,000 $ 0.08 9.87

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2019
INCOME TAXES (Tables)
Summary of deferred tax asset	2019 2018 Deferred tax asset: Net operating loss carryforward $ 2,698,710 $ 3,915,943 Valuation allowance (2,698,710 ) (3,915,943 ) Total $ - $ -
Summary of components of income tax	2019 2018 Change in net operating loss benefit $ 1,217,233 $ 542,461 Change in valuation allowance (1,217,233 ) (542,461 ) Total $ - $ -

BACKGROUND, ORGANIZATION AND _3

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details)	12 Months Ended
	Apr. 30, 2019
State of Incorporation	Nevada
Maple Resources Corporation [Member] | President and CEO [Member]
Ownership Percentage
Form of Entity	Corporation
State of Incorporation	Nevada
Relationship	Parent
Pecos Refining & Transport, LLC [Member]
Ownership Percentage	100.00%
Form of Entity	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 _4

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	12 Months Ended
	Apr. 30, 2019
BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)
State of Incorporation	Nevada

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Apr. 30, 2019
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
Refinery land improvement [Member]
Property plant and equipment estimated useful life	15 years
Refinery land easements [Member]
Property plant and equipment estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Derivative liabilities	$ 1,825,596	$ 996,603
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 1,825,596	$ 996,603

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Share-based compensation	$ 13,366	$ 0
Convertible note [Member]
Potential dilutive securities	5,084,477

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (39,064,118)	$ (35,077,288)
Stockholders' deficit	$ (3,363,675)	$ (1,945,922)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 11, 2018	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017	Oct. 01, 2018
Accrued expenses - related party		$ 41,036	$ 41,036	$ 31,633
Accounts payable		$ 706,192	$ 706,192	708,072
Pledge agreement, description			December 11, 2018, to the Affiliates to purchase 1,000,000 of Class A Shares and 1,000,000 of the Class B Shares at $0.08 per share.
Interest expense from issuance of stock options			$ 42,217
Proceeds from issuance of common stock			116,252	284,371
Gain (loss) on extinguishment of debt			3,835	409,716	$ 207,803
Share-based compensation to employees, Value			13,366	0
Maple Resources Corporation [Member] | President and CEO [Member]
Accounts payable		$ 9,403	9,403	5,583
Consulting fees expense		$ 350,931	350,931	$ 123,986
Common Class A [Member]
Gain (loss) on extinguishment of debt			$ 14,239
Share-based compensation to employees, shares			101,833
Share-based compensation to employees, Value			$ 13,366
Class A Common Stock
Shares issued value related party each month						$ 2,500
Shares issued			193,965
Proceeds from issuance of common stock			$ 11,166
Gain (loss) on extinguishment of debt			$ 3,835
Common Class B [Member] | Convertible Debenture [Member]
Outstanding shares to be kept as pledge to secure debt, percentage			100.00%

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Property and equipment, gross	$ 570,394	$ 309,582
Less accumulated depreciation and amortization	39,227	8,313
Property and equipment, net	531,167	301,269
Refinery Land [Member]
Property and equipment, gross	67,088	67,088
Computer equipment and software [Member]
Property and equipment, gross	10,962	10,962
Office furniture and equipment [Member]
Property and equipment, gross	13,864	13,864
Refinery Land Improvements [Member]
Property and equipment, gross	441,465	200,710
Refinery Land Easements [Member]
Property and equipment, gross	$ 37,015	$ 16,958

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative)	1 Months Ended	12 Months Ended
	Jul. 28, 2017USD ($)ft²	Apr. 30, 2019USD ($)	Apr. 30, 2018USD ($)
Depreciation and amortization expense		$ 30,914	$ 1,851
Acquisition of land | ft²	126
Payment to acquire of land	$ 67,088
Land Parcel [Member]
Land improvement cost		$ 478,480

REFINERY PROJECT (Details Narra

REFINERY PROJECT (Details Narrative)	Mar. 04, 2017USD ($)shares	Jul. 28, 2017USD ($)ft²	Apr. 30, 2019USD ($)shares	Apr. 30, 2018USD ($)shares
Refinery start-up costs	$ 150,000		$ 531,983	$ 828,609
Acquisition of land | ft²		126
Payment to acquire of land		$ 67,088
Refinery project operation description			we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000.
Land Parcel [Member] | First Tranche [Member]
Acquisition of land | ft²		126
Payment to acquire of land		$ 67,088
Land purchase price per acre		550
Land Parcel [Member] | Second Tranche [Member]
Payment to acquire of land		210,000
Land purchase price per acre		$ 550
Remaining property to acquire		381
Common Class B [Member]
Refinery project operation description
Acquire shares of common stock | shares	15,000,000
Common stock, shares issued | shares			15,000,000	15,000,000
Common Class B [Member] | Rights [Member]
Common stock, shares issued | shares	15,000,000
Common Stock, Value	$ 150,000

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Total Accrued Expenses	$ 307,078	$ 240,404
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090
Accrued Consulting [Member]
Total Accrued Expenses	4,500	5,000
Accrued Interest [Member]
Total Accrued Expenses	209,947	142,773
Other [Member]
Total Accrued Expenses	$ 62,541	$ 62,541

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Apr. 30, 2019	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 ($)	Apr. 30, 2019	Apr. 30, 2018
Convertible notes payable	$ 75,000	$ 75,000
Convertible notes, net of discount currently in default	0	0
Convertible notes payable, currently in default	75,000	75,000
Convertible Notes Payable [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 ($)	Apr. 30, 2019	Apr. 30, 2018
Total	$ 1,653,269	$ 832,773
Less discount	(869,433)	(504,590)
Net	783,836	328,183
Convertible Notes Payable [Member] | Accredited investor [Member]
Total	47,269	220,000
Convertible Notes Payable [Member] | Accredited investor one [Member]
Total	110,000
Convertible Notes Payable [Member] | Accredited investor two [Member]
Total	70,000
Convertible Notes Payable [Member] | Accredited investor three [Member]
Total	600,000
Convertible Notes Payable [Member] | Accredited investor four [Member]
Total	136,000
Convertible Notes Payable [Member] | Accredited investor five [Member]
Total	120,000
Convertible Notes Payable [Member] | Accredited investor six [Member]
Total	125,000
Convertible Notes Payable [Member] | Accredited investor seven [Member]
Total	125,000
Convertible Notes Payable [Member] | Accredited investor eight [Member]
Total	110,000
Convertible Notes Payable [Member] | Accredited investor nine [Member]
Total	100,000
Convertible Notes Payable [Member] | Accredited investor ten [Member]
Total	55,000
Convertible Notes Payable [Member] | Accredited investor eleven [Member]
Total	55,000
Convertible Notes Payable [Member] | Accredited investor twelve [Member]
Total		120,000
Convertible Notes Payable [Member] | Accredited investor thirteen [Member]
Total		125,000
Convertible Notes Payable [Member] | Accredited investor fourteen [Member]
Total		83,000
Convertible Notes Payable [Member] | Accredited investor fifteen [Member]
Total		173,000
Convertible Notes Payable [Member] | Accredited investor sixteen [Member]
Total		$ 111,773

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Total	$ 440,100	$ 361,300
Less discount	(263,960)	(258,932)
Total	176,140	102,368
Long Term Convertible Notes Payable [Member]
Total	80,700
Long Term Convertible Notes Payable One [Member]
Total	246,400
Long Term Convertible Notes Payable Two [Member]
Total	56,500
Long Term Convertible Notes Payable Three [Member]
Total	56,500
Long Term Convertible Notes Payable Four [Member]
Total		183,580
Long Term Convertible Notes Payable Five [Member]
Total		123,200
Long Term Convertible Notes Payable Six [Member]
Total		$ 54,520

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Mar. 14, 2018

Dec. 14, 2017

Nov. 13, 2017

Sep. 13, 2017

Sep. 01, 2017

Jun. 12, 2017

May 15, 2017

Apr. 30, 2018

Mar. 21, 2018

Feb. 16, 2018

Jan. 19, 2018

Oct. 19, 2017

Oct. 16, 2017

Jun. 30, 2017

Jun. 20, 2017

May 24, 2017

May 16, 2017

Apr. 19, 2017

Jan. 31, 2018

Apr. 30, 2019

Apr. 30, 2018

Apr. 30, 2017

Accrued interest payable

$ 38,384

$ 38,384

$ 273,870

Accrued interest payable on convertible notes payable

$ 85,991

85,991

190,343

Gain (loss) on extinguishment of debt

$ 3,835

$ 409,716

207,803

Long Term Convertible Notes Payable [Member]

Note Maturity date

Oct. 19, 2019

Note Advance date

Oct. 19, 2017

Long Term Convertible Notes Payable One [Member]

Note Maturity date

Dec. 14, 2019

Note Advance date

Dec. 14, 2017

Long Term Convertible Notes Payable Two [Member]

Note Maturity date

Feb. 28, 2020

Note Advance date

Feb. 28, 2018

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

Note interest rate

12.00%

12.00%

Notes original issue discount

10.00%

10.00%

Note Maturity period

2 years

Note Payable [Member]

Note Maturity date

Mar. 18, 2014

Note interest rate

10.00%

10.00%

Convertible Notes Payable [Member]

Accrued interest payable on convertible notes payable

$ 24,805

$ 24,805

$ 524

Gain (loss) on extinguishment of debt

$ 114,565

Note Maturity date

Jan. 27, 2012

Conversion price per share

$ 3.70

$ 3.70

Note interest rate

25.00%

25.00%

Amount of debt to be extinguished

120,000

Amount of accrued interest to be extinguished

$ 119,365

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

Note Maturity date

Nov. 13, 2018

Note interest rate

12.00%

12.00%

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

Note Maturity date

Jan. 23, 2019

Note interest rate

8.00%

8.00%

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

Note Maturity date

Nov. 30, 2018

Note interest rate

12.00%

12.00%

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

Note Maturity date

Mar. 14, 2019

Note interest rate

12.00%

12.00%

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

Note Maturity date

Mar. 21, 2019

Note interest rate

8.00%

8.00%

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

Note Maturity date

Mar. 21, 2019

Note interest rate

10.00%

10.00%

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

Note Maturity date

Oct. 19, 2017

Note interest rate

12.00%

12.00%

Convertible Notes Payable One [Member]

Note Maturity date

Dec. 31, 2010

Conversion price per share

$ 1

$ 1

Note interest rate

10.00%

10.00%

Note Payable One Member [Member]

Note Maturity date

Jul. 15, 2010

Note interest rate

10.00%

10.00%

Convertible Notes Payable Two Member [Member]

Note Maturity date

Mar. 1, 2013

Conversion price per share

$ 0.20

$ 0.20

Note interest rate

1.87%

1.87%

Common Class A [Member]

Gain (loss) on extinguishment of debt

14,239

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

Gain (loss) on extinguishment of debt

(1,909)

$ 114,565

Common stock, capital shares reserved for future issuance

3,682,901,563

3,682,901,563

Equity Purchase Agreements [Member] | Common Class A [Member]

Gain (loss) on extinguishment of debt

$ (1,909)

$ 302,595

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

Accrued interest payable on convertible notes payable

$ 2,597

2,597

Conversion of principal amount

$ 60,000

$ 60,000

Convertible note payable interest rate

8.00%

Note Maturity date

May 16, 2018

Note issued for discount

$ 54,000

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

Common stock upon conversion extinguishing of debt, Shares

10,733,108

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

Accrued interest payable on convertible notes payable

3,610

$ 3,610

Conversion of principal amount

$ 80,000

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

Common stock upon conversion extinguishing of debt, Shares

19,834,823

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

Conversion of principal amount

$ 80,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company is entitled to redeem the note at a redemption price of 125% plus accrued interest during the first 90 days after issuance. The redemption price then increases to 135% until the 120th day after issuance and then increases to 150% until the 180th day after issuance, after which the date the note may not be redeemed. If the note is not redeemed or the Company is otherwise in default, Crown Bridge may convert the unpaid balance into shares of the Company’s Class A common stock at a conversion price equal to the lesser of (i) the closing price of the Company’s Class A common stock on the issuance date of the note or (ii) 60% of the average of the three lowest trading prices during the 25-day period prior to the notice of conversion.</font></p>

Convertible note payable interest rate

8.00%

Commitment fee

$ 80,000

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

Conversion of principal amount

361,300

$ 213,280

$ 153,723

$ 183,580

Convertible note payable Description

<p style="margin: 0pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Terms of the convertible note include certain penalties for additional principal and changes in conversion prices when the trading price of the Company’s common stock decreases to defined levels. Vista, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. The Company could prepay the note at a 45% redemption premium during the first 90 days after issuance.</font></p>

Convertible note payable interest rate

12.00%

12.00%

Common stock upon conversion extinguishing of debt, Shares

16,500,000

Note Maturity date

Apr. 19, 2017

Note issued for discount

258,932

$ 16,500

$ 258,932

Common stock upon conversion extinguishing of debt, Amount

29,700

Additional note principal amount

21,780

$ 18,447

Initial advance

165,000

Penalty charges

10,000

Outstanding of principal amount

102,368

102,368

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

Conversion of principal amount

550,000

Legal fees

5,000

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

Conversion of principal amount

$ 182,170

Common stock upon conversion extinguishing of debt, Shares

33,836,872

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

Accrued interest payable on convertible notes payable

8,723

Conversion of principal amount

$ 145,000

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

Conversion of principal amount

$ 120,000

$ 120,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Convertible note payable interest rate

10.00%

Note Maturity date

Mar. 21, 2019

Note issued for discount

$ 114,000

Fees and expenses

6,000

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

Conversion of principal amount

$ 125,000

125,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Convertible note payable interest rate

12.00%

Note Maturity date

Mar. 14, 2019

Note issued for discount

$ 115,750

Fees and expenses

$ 3,000

Redemption description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

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

Conversion of principal amount

$ 83,000

83,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Convertible note payable interest rate

12.00%

Note Maturity date

Nov. 30, 2018

Note issued for discount

$ 80,000

Fees and expenses

$ 3,000

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

Accrued interest payable on convertible notes payable

8,765

$ 8,723

8,765

Conversion of principal amount

$ 125,000

$ 145,000

$ 125,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company can redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance, and thereafter increases to a redemption price of 145% plus accrued interest until the 180th day after issuance and 150% plus accrued interest until the maturity date of March 30, 2018. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a price of no lower than $0.03 per share of common stock until the 180th day after issuance and thereafter at a price 40% discount from the lowest trading prices during the 20 days prior to conversion.</font></p>

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 120% plus accrued interest. The redemption price thereafter increased to 125%, plus accrued interest, until the 120th day from issuance. The note was due and payable on October 19, 2017 at a redemption price of 150% plus accrued interest. The holder of the note, at its option, could convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.</font></p>

Convertible note payable interest rate

12.00%

12.00%

Note Maturity date

Mar. 30, 2018

Note issued for discount

160,000

$ 115,750

$ 138,000

Penalty charges

$ 10,000

Fees and expenses

$ 3,000

Terms of conversion feature

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Prepayment penalty

$ 65,000

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

Common stock upon conversion extinguishing of debt, Shares

56,667,265

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

Conversion of principal amount

$ 173,000

$ 173,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Convertible note payable interest rate

8.00%

Note Maturity date

Jan. 23, 2019

Note issued for discount

$ 150,000

Fees and expenses

$ 8,000

Redemption description

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

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

Accrued interest payable on convertible notes payable

8,320

8,320

Conversion of principal amount

$ 173,000

$ 173,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company can redeem the note at any time prior to 60 days from the issuance date at a redemption price of 118% plus accrued interest. The redemption price thereafter increases to 125%, plus accrued interest, until the 120th day from issuance and then to 133%, plus accrued interest, until the 180th day from issuance. The note cannot be prepaid after the 180th day after issuance. The holder of the note, at its option, may convert the unpaid principal balance and accrued interest into shares of the Company’s Class A common stock at a 40% discount from the lowest trading price during the 20 days prior to conversion. Prior to the 180th day after issuance, the conversion price cannot be less than a floor of $.03 per share of common stock.</font></p>

Convertible note payable interest rate

8.00%

Note Maturity date

May 24, 2018

Note issued for discount

$ 158,000

Redemption description

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

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

Common stock upon conversion extinguishing of debt, Shares

49,811,490

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

Accrued interest payable on convertible notes payable

5,306

$ 5,306

Conversion of principal amount

$ 115,000

$ 145,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company could redeem the note at any time prior to 90 days from the issuance date at a redemption price of 125% plus accrued interest. The redemption price thereafter increased to 135%, plus accrued interest, until the 120th day from issuance and to 150%, plus accrued interest, until the 180th day from issuance. The note was due and payable on May 15, 2018. During the first 6 months the note is in effect, the holder of the note, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s Class A common stock at a fixed price of $0.03 per share. Beginning the 6 month anniversary of the note, the holder of the note, at its option, could convert the unpaid principal and accrued interest into shares of the Company’s Class A common stock a 40% discount from the average of the three lowest trading prices during the 25 days prior to conversion. The note also contained penalty provisions in the event of default in repayment of the note (if not converted by the holder into shares of common stock) after 180 days from issuance.</font></p>

Convertible note payable interest rate

8.00%

Note issued for discount

$ 105,000

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

Common stock upon conversion extinguishing of debt, Shares

21,950,098

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

Conversion of principal amount

$ 54,520

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

Conversion of principal amount

$ 100,000

Convertible note payable interest rate

12.00%

Note issued for discount

$ 10,000

Additional note principal amount

$ 13,200

Outstanding of principal amount

123,200

123,200

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

Conversion of principal amount

$ 220,000

220,000

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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.</font></p>

Convertible note payable interest rate

8.00%

Note Maturity date

Mar. 21, 2019

Note issued for discount

$ 202,000

Fees and expenses

$ 18,000

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

Conversion of principal amount

$ 111,773

111,773

Convertible note payable Description

<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">. Power Up, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of the Company’s common stock (i) during the first 180 days, at a price of $.03 per share of common stock and (ii) thereafter at a 40% discount from the average of the three lowest trading price during the 25 days prior to conversion. The Company may prepay the note at a 18% redemption premium during the first 60 days after issuance, increasing to 25% after 120 days from issuance and 33% after 180 days from issuance.</font></p>

Convertible note payable interest rate

8.00%

Note Maturity date

Nov. 14, 2018

Note issued for discount

$ 97,000

Fees and expenses

$ 3,000

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

Accrued interest payable on convertible notes payable

7,618

7,618

Conversion of principal amount

$ 115,000

$ 115,000

Convertible note payable Description

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

Convertible note payable interest rate

12.00%

Note Maturity date

Jun. 1, 2018

Note issued for discount

$ 105,000

Fees and expenses

$ 10,000

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

Common stock upon conversion extinguishing of debt, Shares

88,660,693

Power Up Lending Group Ltd [Member] | Convertible Notes Payable [Member]

Accrued interest payable on convertible notes payable

$ 7,410

$ 7,410

Conversion of principal amount

$ 123,500

$ 123,500

Convertible note payable Description

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

Convertible note payable interest rate

12.00%

Note Maturity date

Jun. 20, 2018

Note issued for discount

$ 112,500

Fees and expenses

$ 11,000

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

Common stock upon conversion extinguishing of debt, Shares

57,906,878

Equity Purchase Agreement [Member] | Crown Bridge [Member]

Conversion of principal amount

$ 80,000

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 19, 2017	Dec. 31, 2011	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Conversion price per share		$ 1.25
Convertible preferred stock, currently in default					$ 137,500
Accrued interest payable					350,539
Gain (loss) on extinguishment of debt			$ 3,835	$ 409,716	$ 207,803
Common Class A [Member]
Gain (loss) on extinguishment of debt			$ 14,239
Share issued	24,750,000		53,172,427		9,876,162
Shares issued for preferred stock settlement, shares	11,250,000
Shares issued for preferred stock settlement, amount	$ 91,125
Preferred Stock [Member]
Extinguishment of principal amount	137,500
Extinguishment of accrued dividends	359,957
Extinguishment of derivative liabilities	5,614
Gain (loss) on extinguishment of debt	$ 302,595
Convertible Preferred Stock [Member]
Preferred Stock dividend rate		25.00%

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Beginning Balance	$ 996,603	$ 6,610,001
New issuances of debt		1,927,676
New issuances of options, warrants and debt	1,784,353
Debt conversions and warrant exercises	(1,084,220)	(2,936,603)
Change in fair value of derivative liabilities	128,860	(4,604,471)
Ending Balance	1,825,596	996,603
Preferred Stock [Member]
Beginning Balance		5,656
New issuances of debt
New issuances of options, warrants and debt
Debt conversions and warrant exercises		(5,614)
Change in fair value of derivative liabilities		(42)
Ending Balance
Convertible Notes Payable [Member]
Beginning Balance	905,831	304,675
New issuances of debt		1,927,676
New issuances of options, warrants and debt	1,742,136
Debt conversions and warrant exercises	(1,084,220)	(1,024,983)
Change in fair value of derivative liabilities	243,786	(301,537)
Ending Balance	1,807,534	905,831
Options and Warrants [Member]
Beginning Balance	90,772	6,299,670
New issuances of debt
New issuances of options, warrants and debt	42,217
Debt conversions and warrant exercises		(1,906,006)
Change in fair value of derivative liabilities	(114,926)	(4,302,892)
Ending Balance	$ 18,063	$ 90,772

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative)	12 Months Ended
	Apr. 30, 2019
Warrants Not Settleable in Cash [Member]
Risk-free interest rates	2.39%
Probability of future financing	100.00%
Minimum [Member] | Convertible Notes Payable [Member]
Volatility	157.00%
Maximum [Member] | Convertible Notes Payable [Member]
Volatility	175.00%

EQUITY PURCHASE AGREEMENT (Deta

EQUITY PURCHASE AGREEMENT (Details Narrative) - USD ($)	Jun. 12, 2017	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017
Shares issued for Cash, Amount		$ 284,371	$ 76,369
Common Class A [Member]
Shares issued for Cash, Amount			$ 1,301
Equity Purchase Agreement [Member] | Crown Bridge [Member]
Common stock to be purchase, value	$ 3,000,000
Common stock, purchase agreement, description	The amount of each put notice is limited to a formula that is equal to the lesser of (i) $100,000 or (ii) 150% of the average dollar value of the trading volume of the Company’s stock, measured at the lowest price during the trading period, for the seven days prior to the purchase of shares by Crown Bridge. The purchase price of shares issued in respect of each put notice is 80% of the average of the three lowest trading prices in the seven trading days immediately preceding the date on which the Company exercises its put right.
Equity Purchase Agreement [Member] | Crown Bridge [Member] | Common Class A [Member]
Shares issued for Cash, Amount		$ 284,371
Shares issued for Cash, Shares		1,300,960
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 989,474 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.

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - $ / shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Number of warrants
Beginning Balance	723,803	3,952,612
Granted	1,065,488	306,896
Canceled / Expired		2,100
Exercised		(3,533,605)
Ending Balance	1,789,291	723,803
Weighted Average Exercise Price Per share
Beginning Balance	$ 1	$ 1
Granted	1	1
Canceled / Expired		1
Exercised		1
Ending Balance	$ 1	$ 1
Weighted Average Remaining Contractual Life (in years) Outatanding Beginning	4 years 10 months 28 days	3 years 10 months 25 days
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	2 years 10 months 28 days

STOCKHOLDERS DEFICIT (Details 1

STOCKHOLDERS DEFICIT (Details 1) - $ / shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Number of warrants
Beginning Balance	723,803	3,952,612
Granted	1,065,488	306,896
Canceled / Expired		2,100
Exercised		(3,533,605)
Ending Balance	1,789,291	723,803
Weighted Average Exercise Price Per Share
Beginning Balance	$ 1	$ 1
Granted	1	1
Canceled / Expired		1
Exercised		1
Ending Balance	$ 1	$ 1
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	2 years 10 months 28 days
Class A and Class B stock option [Member]
Number of warrants
Beginning Balance		20,000
Granted	2,000,000	(20,000)
Canceled / Expired
Exercised
Ending Balance	2,000,000
Weighted Average Exercise Price Per Share
Beginning Balance		$ 35
Granted	0.08
Canceled / Expired		35
Exercised	$ 0.08
Ending Balance
Weighted Average Remaining Contractual Life (in years) Outstanding Ending	9 years 10 months 14 days

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Mar. 04, 2017	Mar. 07, 2012	Jun. 20, 2017	Jun. 19, 2017	Mar. 31, 2017	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Refinery start-up costs, expensed	$ 150,000
Stock authorized						12,010,000,000
Shares issued for Cash, Amount						$ 284,371	$ 76,369
Preferred stock authorized						10,000,000
Common stock for common stock payable, Value						$ 307,978	$ 3,064,332
Number of options						1,789,291	723,803	3,952,612	2,000,000
Stock options exercisable						$ 1	$ 1	$ 1	$ 0.35
Common stock, shares issued							4,298,245
Gain (loss) on extinguishment of debt						$ 3,835	$ 409,716	$ 207,803
Convertible Notes Payable [Member]
Gain (loss) on extinguishment of debt			$ 114,565
Authorized Shares [Member]
Common stock, Authorized					3,000,000,000
Increase authorized common share amandement					5,000,000,000
Stock Options [Member]
Number of options		2,000,000
Stock options exercisable		$ 0.35
Maturity period		10 years
Preferred Stock [Member]
Gain (loss) on extinguishment of debt				$ 302,595
Extinguishment of derivative liabilities				5,614
Extinguishment of debt				137,500
Common Class A [Member]
Shares issued for Cash, Amount							$ 1,301
Gain (loss) on extinguishment of debt						$ 14,239
Common stock, Authorized						10,000,000,000	10,000,000,000	12,000,000,000
Common stock, voting rights, Description					Class A Shares, having one vote per share	Class A common shares have one vote per share
Reverse stock split						1 for 100
Shares issues						31,898,058
Shares issues						31,898,058
Shares issued for services, shares						699,971
Shares issued for services, value						$ 91,930
Shares issued for accrued expenses, value						$ 6,252
Shares issued for accrued expenses, shares						16,031
Common Class A [Member] | Stock Issuances [Member]
Shares issued for Cash, Amount							$ 320,693
Common stock, shares issued						1,139,820,667
Shares issued for Cash, Shares							400,428
Shares issued for Cash, Shares							400,428
Common Class A [Member] | Stock Issuances [Member] | Equity Purchase Agreement [Member]
Shares issued for Cash, Amount						$ 284,371
Shares issued for Cash, Shares						130,095,970
Shares issued for Cash, Shares						130,095,970
Common Class A [Member] | Stock Issuances [Member] | Interest Expense [Member]
Common stock, shares issued							7,000,000
Common stock shares issued upon conversion of debt, value							$ 34,300
Common stock shares issued upon conversion of debt, value							34,300
Common Class A [Member] | Stock Issuances [Member] | Service [Member]
Common stock, shares issued						40,042,795
Shares issued for services, value						$ 320,693	$ 98,535
Common Class A [Member] | Stock Issuances [Member] | Accounts Payable [Member]
Common stock, shares issued							28,625,000
Gain (loss) on extinguishment of debt						$ 114,565	$ 120,000
Common stock shares issued upon conversion of debt, value							5,725
Common stock shares issued upon conversion of debt, value							$ 5,725
Common Class A [Member] | Stock Issuances [Member] | Accrued expenses [Member]
Common stock, shares issued						440,000	4,400
Gain (loss) on extinguishment of debt						$ 39,600	$ 39,600
Accrued expenses						5,000	44,000
Common stock shares issued upon conversion of debt, value						4,400	4,400
Debt conversion converted amount						44,000
Common stock shares issued upon conversion of debt, value						4,400	4,400
Common Class A [Member] | Equity Purchase Agreements [Member]
Shares issued for Cash, Amount						116,252	284,371
Gain (loss) on extinguishment of debt						(1,909)	302,595
Extinguishment of derivative liabilities						$ 1,084,220	$ 5,614
Shares issued for Cash, Shares						989,474	1,300,960
Shares issued for Cash, Shares						989,474	1,300,960
Stock Issued During Period, Shares, Reverse Stock Splits						469
Stock Issued During Period, Value, Reverse Stock Splits						$ 1
Common Class A [Member] | Convertible Notes Payable [Member]
Gain (loss) on extinguishment of debt						$ (1,909)	$ 114,565
Shares issued for services, shares							628,469
Shares issued for services, value						$ 1,266,588	$ 307,978
Shares issued for accrued expenses, value						$ 1,210,304	$ 124,800
Shares issued for accrued expenses, shares						16,031	160,000
Common stock reserved for issuance of outstanding warrants							3,682,901,563
Accrued expenses						$ 51,125
Payment for fees						$ 3,250
Common Class A [Member] | Convertible Notes Payable [Member] | Stock Issuances [Member]
Common stock, shares issued						16,000,000	5,006,404
Gain (loss) on extinguishment of debt						$ 114,565	$ 65,871
Common stock shares issued upon conversion of debt, value						124,800	2,373,662
Extinguishment of accrued interest						119,365	43,687
Exchange fees							750
Debt conversion converted amount							1,238,371
Extinguishment of accrued interest						119,365	43,687
Extinguishment of derivative liabilities							1,024,983
Extinguishment of debt						120,000	120,000
Common stock shares issued upon conversion of debt, value						$ 124,800	$ 2,373,662
Common Class A [Member] | Warrants [Member]
Common stock reserved for issuance of outstanding warrants							72,380,286
Common Class A [Member] | Warrants [Member] | Stock Issuances [Member]
Common stock, shares issued						355,004,588	3,550,046
Extinguishment of derivative liabilities						$ 1,906,006	$ 1,906,006
Proceeds from exercise of warrants						$ 1,906,006	$ 1,906,006
Common Class A [Member] | Preferred Stock [Member] | Stock Issuances [Member]
Common stock, shares issued						24,750,000	247,500
Gain (loss) on extinguishment of debt						$ 302,595
Extinguishment of derivative liabilities						5,614
Common stock shares issued upon conversion of debt, value						200,476	$ 200,476
Extinguishment of accrued interest						359,957
Extinguishment of accrued interest						359,957
Common stock shares issued upon conversion of debt, value						200,476	200,476
Convertible preferred stock converted, Value						$ 137,500	137,500
Common Class A [Member] | Stock Based Compensation [Member] | Stock Issuances [Member]
Common stock, shares issued						10,000,000
Common stock shares issued upon conversion of debt, value						$ 110,000
Common stock shares issued upon conversion of debt, value						110,000
Common Class B [Member]
Shares issued for Cash, Amount
Gain (loss) on extinguishment of debt
Common stock, Authorized						2,000,000,000	2,000,000,000	2,000,000,000
Common stock, voting rights, Description					Class B Shares, with 10 votes per share	Class B common shares have 10 votes per share
Reverse stock split						1 for 100
Common Class B [Member] | Maple Resources [Member]
Refinery start-up costs, expensed	$ 150,000
Common shares issued for acquisition of right	1,500,000,000
Common shares issued for acquisition of right, value	$ 150,000
Class A and Class B stock option [Member]
Number of options						2,000,000		20,000	20,000
Stock options exercisable								$ 35	$ 0.01
Number of warrant exercised							353,359,992
Extinguishment of derivative liabilities						$ 1,906,006
Common Class A One [Member]
Gain (loss) on extinguishment of debt						$ 409,716	$ 207,803

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Deferred tax asset:
Net operating loss carryforward	$ 2,698,710	$ 3,915,943
Valuation allowance	(2,698,710)	3,915,943
Total

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
INCOME TAXES (Details 1)
Change in net operating loss benefit	$ 1,217,233	$ 542,461
Change in valuation allowance	(1,217,233)	(542,461)
Total

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Apr. 30, 2019USD ($)
INCOME TAXES (Details Narrative)
Operating loss carryforwards	$ 12,851,000
Operating Loss Carryforwards Expire	2039
Carry forwards expire description	No tax benefit has been reported in the financial statements because the Company believes there is a 50% or greater chance the carry forwards will expire unused

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - ft²	12 Months Ended
	Apr. 30, 2019	Jul. 28, 2017
COMMITMENTS AND CONTINGENCIES (Details Narrative)
Land of parcel acquired		126
Land purchase commitment, description	we acquired the 126 acre parcel of the land, which is the site for our planned Distillation Unit, and negotiations are underway with the seller of the property to acquire an additional 381 acre parcel, which is the site for the planned Large Refinery, at a price of $550 per acre, or approximately $210,000.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	May 27, 2019	Apr. 30, 2019	Apr. 30, 2019	Apr. 30, 2018
Shares issued for conversion of note payable				4,298,245
Proceeds from issuance of debt				$ 1,927,676
Proceeds from convertible note after deduction of lender expenses			$ 2,032,653	$ 1,831,500
Subsequent Events [Member] | Class A Common Stock [Member]
Common stock, shares issued		218,415,740	218,415,740
Shares issued for compensation, shares			1,146,961
Shares issued for compensation, value			$ 9,101
Shares issued for conversion of note payable			217,268,779
Accrued interest payable		$ 5,012	$ 5,012
Proceeds from conversion of note payable			320,161
Subsequent Event [Member] | Convertible Note [Member] | June 4, 2019 [Member]
Conversion of principal amount			$ 56,500
Convertible note, interest rate			9.00%
Proceeds from issuance of debt			$ 50,000
Debt conversion, description			Geneva, at its option, may convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a 29% discount from the lowest trading price during the 20 days prior to conversion.
Debt redemption description			The Company may redeem the note at redemption prices ranging from 105% to 130% during the first 180 days after issuance. The Company may not redeem the note after the first 180 days after issuance.
Maturity date			Sep. 4, 2020
Fees and expenses			$ 3,000
Subsequent Event [Member] | Convertible Note [Member] | June 19, 2019 [Member]
Conversion of principal amount			$ 250,000
Convertible note, interest rate			10.00%
Proceeds from issuance of debt	$ 80,704
Debt conversion, description			the note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the date of conversion
Common stock price per share			$ 0.03
Debt redemption description			The note matures on June 19, 2020. The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance.
Maturity date			Jun. 30, 2020
Fees and expenses	25,000
Proceeds from convertible note after deduction of lender expenses			144,296
Subsequent Event [Member] | Odyssey Capital Funding LLC [Member] | Convertible Note [Member] | May 7, 2019 [Member]
Conversion of principal amount			$ 100,000
Convertible note, interest rate			10.00%
Proceeds from issuance of debt			$ 95,000
Debt conversion, description			The note into shares of common stock at a 40% discount from the lowest trading price during the 20 days prior to and including the conversion date (with a floor of $0.03 per share for the six months following the date of the note).
Common stock price per share			$ 0.03
Debt redemption description			The Company may redeem the note at redemption prices ranging from 130% to 140% during the first 120 days after issuance. The Company may not redeem the note after the first 120 days after issuance.
Maturity date			May 7, 2020
Fees and expenses			$ 5,000