MMEX Resources (MMEX) 10-Q 14 Sep 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Jul. 31, 2021	Sep. 14, 2021
Cover [Abstract]
Entity Registrant Name	MMEX RESOURCES CORPORATION
Entity Central Index Key	0001440799
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		3,926,209
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55831
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1749145
Entity Address Address Line 1	3616 Far West Blvd
Entity Address State Or Province	TX
Entity Address Postal Zip Code	78731
City Area Code	855
Local Phone Number	880-0400
Entity Interactive Data Current	Yes
Entity Address Address Line 2	#117-321
Entity Address City Or Town	Austin

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Current assets:
Cash	$ 1,732,229	$ 330,449
Prepaid expenses and other current assets	331,283	37,893
Total current assets	2,063,512	368,342
Property and equipment, net	708,848	472,169
Deposit	900	900
Total assets	2,773,260	841,411
Current liabilities:
Accounts payable	797,002	802,640
Accrued expenses	843,616	807,349
Accounts payable and accrued expenses - related parties	293,324	272,834
Note payable, currently in default	75,001	75,001
Note payable	775,000	775,000
Convertible notes payable, currently in default, net of discount of $0 and $0 at July 31, 2021 and April 30, 2021, respectively	144,444	235,775
Convertible notes payable, net of discount of $14,748 and $133,944 at July 31, 2021 and April 30, 2021, respectively	395,252	398,056
Convertible notes payable - related parties, net of discount of $0 and $235 at July 31, 2021 and April 30, 2021, respectively	74,990	74,755
PPP loans payable	150,000	150,000
SBA express bridge loan payable	10,000	10,000
Derivative liabilities	0	3,010,042
Total current liabilities	3,558,629	6,611,452
Total liabilities	3,558,629	6,611,452
Stockholders' deficit:
Common stock; $0.001 par value; 10,000,000 shares authorized, 3,701,209 and 3,251,641 shares issued and outstanding at July 31, 2021 and April 30, 2021, respectively	3,701	3,252
Additional paid-in capital	64,894,460	62,201,528
Non-controlling interest	9,871	9,871
Accumulated deficit	(65,693,402)	(67,984,693)
Total stockholders' deficit	(785,369)	(5,770,041)
Total liabilities and stockholders' deficit	2,773,260	841,411
Series A Preferred Stock [Member]
Stockholders' deficit:
Preferred stock; $0.001 par value; 1,000,000 shares authorized, 1,000 Series A shares issued and outstanding	$ 1	$ 1

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Convertible notes, net of discount currently in default	$ 0	$ 0
Convertible notes payable, net of discount	14,748	133,944
Convertible notes payable - related party, net of discount	$ 0	$ 235
Common stock, par value	$ 0.001	$ 0.001
Common stock, Authorized	11,000,000	10,000,000
Common stock, Issued	3,701,209	3,251,641
Common stock, outstanding	3,701,209	3,251,641
Preferred stock, Authorized	1,000,000	1,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, Authorized	1,000,000	1,000,000
Preferred stock, Issued	1,000	1,000
Preferred stock, outstanding	1,000	1,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Condensed Consolidated Statements of Operations (Unaudited)
Revenues	$ 0	$ 0
Operating expenses:
General and administrative expenses	442,507	183,325
Project costs	3,060	37,700
Depreciation and amortization	8,718	8,718
Total operating expenses	454,285	229,743
Loss from operations	(454,285)	(229,743)
Other income (expense):
Interest expense	(204,610)	(554,089)
Gain (loss) on derivative liabilities	3,010,042	1,187,352
Gain (loss) on extinguishment of liabilities	(59,856)	0
Total other income (expense)	2,745,576	633,263
Income (loss) before income taxes	2,291,291	403,520
Provision for income taxes	0	0
Net income (loss)	2,291,291	403,520
Non-controlling interest in income of consolidated subsidiaries	0	0
Net income (loss) attributable to the Company	$ 2,291,291	$ 403,520
Net income (loss) per common share - basic	$ 0.69	$ 0.30
Net income (loss) per common share - diluted	$ 0.13	$ 0.16
Weighted average number of common shares outstanding - basic	3,306,697	1,335,282
Weighted average number of common shares outstanding - diluted	19,228,868	2,500,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders Deficit (Unaudited) - USD ($)	Total	Common Stock	Class A Preferred Stock	Additional Paid-In Capital	Non-Controlling Interest	Accumulated Deficit
Balance, shares at Apr. 30, 2020		1,335,283
Balance, amount at Apr. 30, 2020	$ (5,724,961)	$ 1,335	$ 0	$ 37,721,640	$ 9,871	$ (43,457,807)
Net loss	403,520	$ 0	0	0	0	403,520
Balance, shares at Jul. 31, 2020		1,335,283
Balance, amount at Jul. 31, 2020	(5,321,441)	$ 1,335	$ 0	37,721,640	9,871	(43,054,287)
Balance, shares at Apr. 30, 2021		3,251,641	1,000
Balance, amount at Apr. 30, 2021	(5,770,041)	$ 3,252	$ 1	62,201,528	9,871	(67,984,693)
Net loss	2,291,291	$ 0	0	0	0	2,291,291
Shares issued with prefunded warrants for cash, shares		170,000
Shares issued with prefunded warrants for cash, amount	3,000,000	$ 170	0	2,999,830	0	0
Shares issued for conversion of convertible notes payable and accrued interest, shares		11,814
Shares issued for conversion of convertible notes payable and accrued interest, amount	42,531	$ 11	0	42,520	0	0
Shares issued for reverse stock split, shares		17,754
Shares issued for reverse stock split, amount	0	$ 18	0	(18)	0	0
Shares issued for the exercise of prefunded warrants, shares		250,000
Shares issued for the exercise of prefunded warrants, amount	0	$ 250	0	(250)	0	0
Offering costs	(349,150)	$ 0	$ 0	(349,150)	0	0
Balance, shares at Jul. 31, 2021		3,701,209	1,000
Balance, amount at Jul. 31, 2021	$ (785,369)	$ 3,701	$ 1	$ 64,894,460	$ 9,871	$ (65,693,402)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 2,291,291	$ 403,520
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	8,718	8,718
(Gain) loss on derivative liabilities	(3,010,042)	(1,187,352)
Amortization of debt discount	63,075	80,428
Interest expense added to convertible note payable principal	0	35,000
(Gain) loss on extinguishment of liabilities	59,856	0
(Increase) decrease in prepaid expenses and other current assets	(293,390)	7,223
Increase (decrease) in liabilities:
Accounts payable	(5,638)	39,214
Accrued expenses	38,798	431,286
Accounts payable and accrued expenses - related party	20,490	109,485
Net cash used in operating activities	(826,842)	(72,478)
Cash flows from investing activities:
Purchase of property and equipment	(245,397)	0
Net cash used in investing activities	(245,397)	0
Cash flows from financing activities:
Proceeds from notes payable	200,000	0
Proceeds from convertible notes payable	78,500	0
Proceeds from convertible notes payable - related party	0	10,000
Proceeds from SBA express bridge loan payable	0	10,000
Repayments of notes payable	(200,000)	0
Repayments of convertible notes payable	(255,331)	0
Proceeds from the sale of common stock and prefunded warrants	3,000,000	0
Offering costs	(349,150)	0
Net cash provided by financing activities	2,474,019	20,000
Net increase (decrease) in cash	1,401,780	(52,478)
Cash at the beginning of the period	330,449	66,830
Cash at the end of the period	1,732,229	14,352
Supplemental disclosure:
Interest paid	106,651	0
Income taxes paid	0	0
Non-cash investing and financing activities:
Common stock issued in conversion of debt	42,531	0
Derivative liabilities for related party debt discount	0	6,602
Convertible notes payable - related party for accrued expenses	0	76,266
Reverse split	18	0
Exercise of prefunded warrants	$ 250	$ 0

BACKGROUND, ORGANIZATION AND BA

BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Jul. 31, 2021
BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION
NOTE 1 - BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION MMEX Resources Corporation (the “Company” or “MMEX”) was formed as a Nevada corporation in 2005. The current management team lead an acquisition of the Company (then named Management Energy, Inc.) through a reverse merger completed on September 23, 2010 and changed the Company’s name to MMEX Mining Corporation on February 11, 2011 and to MMEX Resources Corporation on April 6, 2016. The Company is a development-stage company focusing on the acquisition, development and financing of oil, gas, refining and infrastructure projects in Texas and South America, recently announcing it intends to develop solar energy to power multiple planned projects producing hydrogen and ultra-low sulfur fuels combined with carbon dioxide (CO2) capture in Texas. The accompanying condensed consolidated financial statements include the accounts of the following entities, all of which the Company maintains control through a majority ownership or through common ownership: Name of Entity % Form State of Relationship MMEX Resources Corporation (“MMEX”) - Corporation Nevada Parent Pecos Refining & Transport, LLC (“PRT”) 100% LLC Texas Subsidiary Armadillo Holdings Group Corp. 100% Corporation British Virgin Isles Subsidiary Armadillo Mining Corp. (“AMC”) 98.6% Corporation British Virgin Isles Subsidiary MMEX Solar Resources, LLC 100% LLC Texas Subsidiary Texas Gulf Refining & Trading, LLC 100% LLC Texas Subsidiary Louisiana Gulf Refining & Trading, LLC 100% LLC Louisianna Subsidiary Rolling Stock Marine, LLC 100% LLC Texas Subsidiary PRT was formed in June 2017 with the Company as its sole member. PRT owns the land on which the Company’s planned hydrogen projects are to be developed. The Company’s other subsidiaries are currently inactive. As of April 13, 2016, the Company assigned AMC to an irrevocable trust (the “Trust”), whose beneficiaries are the existing shareholders of MMEX. The accounts of AMC are included in the consolidated financial statements due to the common ownership. AMC through the Trust controls the Hunza coal interest previously owned by MMEX. All significant inter-company transactions have been eliminated in the preparation of the consolidated financial statements. These financial statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for a fair presentation of the information contained therein. The Company has adopted a fiscal year end of April 30.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Our significant accounting policies are described in our Annual Report on Form 10-K for the year ended April 30, 2021 filed with the SEC on July 29, 2021. Consolidation The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Property and equipment Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Land improvements 15 years Land easements 10 years The 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 The Company has issued warrants and stock options, certain of which contain anti-dilution provisions were previously identified as derivatives. In addition, the Company has previously identified the conversion feature of convertible notes payable as derivatives. The number of warrants or common shares to be issued under these agreements is indeterminate; therefore, through April 30, 2021 the Company concluded that the equity environment was tainted and all warrants, stock options and convertible debt were included in the value of the derivatives. During the three months ended July 31, 2021 it was determined that the Company could increase their authorized common shares at any time, therefore the environment was no longer deemed to be tainted and all derivative liabilities were written off the books. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. Fair value of financial instruments Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: July 31, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ - $ - April 30, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ 3,010,042 $ - $ - $ 3,010,042 Revenue Recognition The Company has adopted ASC 606, Revenue from Contracts with Customers, as amended, using the modified retrospective method, which requires the cumulative effect of adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. To date, the Company has no operating revenues; therefore, there was no cumulative effect of adopting the new standard and no impact on our financial statements. The new standard provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation. Project costs All project costs incurred, including acquisition of refinery rights, planning, design and permitting, have been recorded as project costs and expensed as incurred. Basic and diluted income (loss) per share Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended July 31, 2021 and 2020 the dilutive effect of options, warrants, and convertible notes payable was 15,922,172 and 1,164,717, respectively. Employee stock-based compensation Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the three months ended July 31, 2021 and 2020, the Company had no stock-based compensation to employees. Issuance of shares for non-cash consideration The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company’s accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor’s performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement. Reclassifications Certain amounts in the consolidated financial statements for the prior-year period have been reclassified to conform with the current-year period presentation. Recently Issued Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) No. ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Under current GAAP, there are five accounting models for convertible debt instruments. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a cash conversion feature and (2) convertible instruments with a beneficial conversion feature. As a result, after adopting the ASU’s guidance, entities will not separately present in equity an embedded conversion feature in such debt. Instead, they will account for a convertible debt instrument wholly as debt, and for convertible preferred stock wholly as preferred stock (i.e., as a single unit of account), unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC 815 or (2) a convertible debt instrument was issued at a substantial premium. Additionally, for convertible debt instruments with substantial premiums accounted for as paid-in capital, the FASB decided to add disclosures about (1) the fair value amount and the level of fair value hierarchy of the entire instrument for public business entities and (2) the premium amount recorded as paid-in capital. ASU 2020-06 will be effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company is currently evaluating the potential impact of the adoption of this accounting pronouncement to its financial statements. Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jul. 31, 2021
GOING CONCERN
NOTE 3 - 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 $65,693,402 and a total stockholders’ deficit of $785,369 at July 31, 2021, and have reported negative cash flows from operations since inception. While we have received debt and equity funding during the period and have cash on hand of $1,732,229 at July 31, 2021, we still have a working capital deficit of $1,495,117, therefore there is a question of whether or not we have the cash resources to meet our operating commitments for the next twelve months and have, or will obtain, sufficient capital investments to implement our business plan. 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 and emerging markets and the competitive environment in which we operate. Since inception, our operations have primarily been funded through private debt and equity financing, and we expect to continue to seek additional funding through private or public equity and debt financing. Our ability to continue as a going concern is dependent on our ability to generate sufficient cash from operations to meet our cash needs and/or to raise funds to finance ongoing operations and repay debt. However, there can be no assurance that we will be successful in our efforts to raise additional debt or equity capital and/or that our cash generated by our operations will be adequate to meet our needs. These factors, among others, raise substantial doubt that we will be able to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jul. 31, 2021
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS Accounts Payable and Accrued Expenses – Related Parties Accounts payable and accrued expenses to related parties, consisting primarily of consulting fees and expense reimbursements payable, totaled $293,324 and $272,834 as of July 31, 2021 and April 30, 2021, respectively. Effective July 1, 2019, we entered into a consulting agreement with Maple Resources Corporation (“Maple Resources”), a related party controlled by our President and CEO, that provides for payment of consulting fees and expense reimbursement related to business development, financing and other corporate activities. Effective January 1, 2020, the Maple Resources consulting agreement was amended to provide for monthly consulting fees of $17,897 and effective March 1, 2021 the Maple Resources consulting agreement was amended to provide for monthly consulting fees of $20,000. During the three months ended July 31, 2021 and 2020, we incurred consulting fees and expense reimbursement to Maple Resources totaling $60,600 and $53,691, respectively. During the three months ended July 31, 2021 we made payments to Maple Resources of $71,500. In addition, the consulting agreement provides for the issuance to Maple Resources of shares of our common stock each month with a value of $5,000, with the number of shares issued based on the average closing price of the stock during the prior month. In November 2019, 7,628shares of our common stock were issued to Maple Resources in payment of $20,000 of consulting fees for July through October 2019. No shares were issued to Maple Resources in payment of consulting fees for November 2019 through April 2021 or during the three months ended July 31, 2021 under the consulting agreement. Amounts included in accounts payable and accrued expenses – related parties due to Maple Resources totaled $123,450 ($105,000 payable in stock) and $118,540 ($90,000 payable in stock) as of July 31, 2021 and April 30, 2021, respectively, which was inclusive of accrued interest due under the convertible notes described below. Effective October 1, 2018, we entered into a consulting agreement with Leslie Doheny-Hanks, the wife of our President and CEO, to issue shares of our 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. The related party consultant provides certain administrative and accounting services and is reimbursed for expenses paid on behalf of the Company. During the year ended April 30, 2020, we issued a total of 3,876 common shares valued at $15,009 to the related party, with the shares valued at the market price on the date of issuance, in payment of accrued consulting fees totaling $17,500. A gain on extinguishment of debt of $2,491 related to this compensation arrangement was recorded as a contribution to capital. During the three months ended July 31, 2021 we incurred expense reimbursement to Mrs. Hanks of $10,544. Amounts included in accounts payable and accrued expenses – related parties due to Mrs. Hanks totaled $81,102 ($52,500 payable in stock) and $63,058 ($45,000 payable in stock) as of July 31, 2021 and April 30, 2021, respectively. Effective February 1, 2021 the Company entered into consulting agreements with three children of our President and CEO. The consulting agreements can be terminated 15 days after written notice of termination by either party subject to the agreement or December 31, 2021, whichever occurs first. During the three months ended April 30, 2021 we incurred $31,065 for fees and expense reimbursements to the children and paid $33,665. Amounts included in accounts payable and accrued expenses – related parties due to the children totaled $87,900 and $90,500 as of July 31, 2021 and April 30, 2021, respectively. Series A Preferred Stock Effective August 1, 2019, the Company issued 1,000 shares of Series A preferred stock to Maple Resources for services rendered. The shares were valued by an independent valuation firm at $23,900. See Note 12. Convertible Notes Payable – Related Parties Convertible notes payable – related parties consist of the following: July 31, 2021 April 30, 2021 Convertible note payable with Maple Resources Corporation, matured December 27, 2020, with interest at 5%, convertible into common shares of the Company [1] $ 7,033 $ 7,033 Convertible note payable with BNL Family Trust, matured December 27, 2020, with interest at 5%, convertible into common shares of the Company [2] 10,691 10,691 Convertible note payable with Maple Resources Corporation, matured February 12, 2021, with interest at 5%, convertible into common shares of the Company [3] 5,000 5,000 Convertible note payable with Maple Resources Corporation, matured March 2, 2021, with interest at 5%, convertible into common shares of the Company [4] 800 800 Convertible note payable with Maple Resources Corporation, matured May 12, 2021, with interest at 5%, convertible into common shares of the Company [5] 41,466 41,466 Convertible note payable with Maple Resources Corporation, matured July 31, 2021, with interest at 5%, convertible into common shares of the Company [6] 10,000 10,000 74,990 74,990 Less discount - (235 ) Total $ 74,990 $ 74,755 [1] This convertible note was entered into on December 27, 2019 in exchange for cash of $5,500 and financing fees of $5,500 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 1,000,000 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. During the year ended April 30, 2021 shares became available to affect a partial conversion, therefore 360,682 common shares were issued to extinguish $3,967 of the principal balance. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $89 during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $807 and $718, respectively. [2] This convertible note was entered into on December 27, 2019 in exchange for cash of $11,000 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 1,000,000 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. During the year ended April 30, 2021 shares became available to affect a partial conversion, therefore 28,094 common shares were issued to extinguish $309 of the principal balance. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $135 during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $872 and $737, respectively. [3] This convertible note was entered into on February 12, 2020 in exchange for cash of $5,000 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 454,545 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $63 during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $366 and $303, respectively. [4] This convertible note was entered into on March 2, 2020 in exchange for cash of $800 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 72,727 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $10 during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $50 and $40, respectively. [5] This convertible note was entered into on May 12, 2020 in exchange for accrued consulting fees worth $41,466 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 3,769,636 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $523 during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $2,528 and $2,005, respectively. [6] This convertible note was entered into on July 31, 2020 in exchange for cash of $10,000 and was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. At inception the Company identified the conversion feature of the convertible note 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). On the effective date of the convertible note, the related party lender simultaneously submitted a notice to convert the total note principal into 909,091 shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request and recorded interest expense of $126during the three months ended July 31, 2021. As of July 31, 2021 and April 30, 2021 accrued interest on the convertible note was $500 and $374, respectively. Other Contractual Agreements Maple Resources granted BNL Family Trust (“BNL”), a related party to Mr. Lemons, an option to purchase 1,000,000 shares of common stock from Maple Resources at a price of $0.20 per share. The option expires in March 2022. Beneficial ownership of Messrs. Hanks and. Lemons give effect to the exercise of such option.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Jul. 31, 2021
PROPERTY AND EQUIPMENT
NOTE 5 - PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following at: July 31, 2021 April 30, Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 312,485 67,088 Refinery land improvements 452,005 452,005 Refinery land easements 37,015 37,015 826,331 580,934 Less accumulated depreciation and amortization (117,483 ) (108,765 ) $ 708,848 $ 472,169 On May 20, 2021, we entered into a Purchase and Sale Agreement to acquire 323.841 acres of land in, or near, Pecos County, Texas, which closed on July 27, 2021. We paid a total of $245,397 for the acquisition. Depreciation and amortization expense totaled $8,718 for the three months ended July 31, 2021 and 2020, respectively.

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Jul. 31, 2021
ACCRUED EXPENSES
NOTE 6 - ACCRUED EXPENSES	NOTE 6 – ACCRUED EXPENSES Accrued expenses consisted of the following at: July 31, 2021 April 30, Accrued payroll $ 30,090 $ 30,090 Accrued consulting 66,000 60,000 Accrued interest and penalties 653,352 623,085 Other 94,174 94,174 $ 843,616 $ 807,349

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Jul. 31, 2021
NOTES PAYABLE
NOTE 7 - NOTES PAYABLE	NOTE 7 – NOTES PAYABLE Note Payable, Currently in Default Note payable, currently in default, consists of the following at: Notes Payable July 31, 2021 April 30, Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001 Notes payable consist of the following at: [1] Effective February 22, 2021 the Company entered into a promissory note with GS Capital Partners, LLC, with a principal amount of $1,000,000, which is subject to drawdown requests by the Company. The maturity date of the note is the earlier of (i) December 31, 2021 or (ii) the consummation by the Company of an equity or equity-based financing providing net proceeds to the Company sufficient to retire the outstanding indebtedness under the note. The note has an interest rate of ten percent per annum from the date of each drawdown. During the three months ended July 31, 2021 the Company received $200,000 from a draw on June 21, 2021, however, repaid the amount in full on July 20, 2021. [2] Effective March 8, 2021 the Company entered into a promissory note with JSJ Investments, Inc with a principal amount of $75,000. The maturity date of the note is March 8, 2022 and the note has an interest rate of 10% per annum from the date of funding. [3] Effective March 11, 2021 the Company entered into a promissory note with Vista Capital Investments, Inc with a principal amount of $250,000. The maturity date of the note is March 11, 2022 and the note has an interest rate of 10% per annum from the date of funding. Convertible Note Payable, Currently in Default July 31, 2021 April 30, 2021 Note payable to an unrelated party with an issue date of February 22, 2021 with interest at 10% [1] $ 250,000 $ 250,000 $250,000 draw on March 5, 2021 $200,000 draw on March 26, 2021 200,000 200,000 Note payable to an unrelated party with an issue date of March 8, 2021 with interest at 10% [2] 75,000 75,000 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [3] 250,000 250,000 Total $ 775,000 $ 775,000 Convertible notes payable, currently in default, consist of the following at: July 31, 2021 April 30, 2021 Note payable to an unrelated party, matured December 31, 2010, with interest at 10%, convertible into common shares of the Company [1] $ 50,000 $ 50,000 Note payable to an unrelated party, matured January 27, 2012, with interest at 25%, convertible into common shares of the Company [2] 25,000 25,000 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 [3] - 91,331 Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [4] 10,000 10,000 Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [5] 9,719 9,719 Note payable to an individual, maturing January 22, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [6] 6,500 6,500 Note payable to an individual, maturing May 14, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [7] 34,000 34,000 Note payable to an individual, maturing September 9, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [8] 9,225 9,225 144,444 235,775 Less discount - - Total $ 144,444 $ 235,775 [1] On March 8, 2010, the Company closed a note purchase agreement with an accredited investor pursuant to which the Company sold a $50,000 convertible note in a private placement transaction. In the transaction, the Company received proceeds of $35,000 and the investor also paid $15,000 of consulting expense on behalf of the Company. The convertible note was due and payable on December 31, 2010 with an interest rate of 10% per annum. The note is convertible at the option of the holder into our common stock at a fixed conversion price of $3.70, subject to adjustment for stock splits and combinations. [2] On January 28, 2011 and February 1, 2011, the Company closed a Convertible Note Agreement totaling $514,900 in principal amount of 25% Convertible Note (the “Notes”) due on the first anniversary of the date of the Note, to a group of institutional and high net worth investors. The Notes are convertible into the Company’s common stock at the holders’ option at $1.00 per common share. All but $25,000 of the promissory notes plus interest were paid in full on March 23, 2011. [3] Effective January 31, 2019, the Company issued and delivered to Auctus Fund, LLC (“Auctus”) a 10% convertible note in the principal amount of $125,000. The Company received net proceeds of $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 [4] Effective December 27, 2019 the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $10,000 in payment of accrued fees of $10,000 that was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. On the effective date of the convertible note, the lender simultaneously submitted a notice to convert the total note principal into shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request. [5] Effective December 27, 2019 the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $10,000 in payment of accrued fees of $10,000 that was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. On the effective date of the convertible note, the lender simultaneously submitted a notice to convert the total note principal into shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. During the year ended April 30, 2021 shares became available to affect a partial conversion, therefore common shares were issued to extinguish $281 of the principal balance. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request. [6] Effective January 22, 2020 the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $6,500 in exchange for cash. The note was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. On the effective date of the convertible note, the lender simultaneously submitted a notice to convert the total note principal into shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until they can issue all shares to satisfy the conversion request. [7] Effective May 14, 2020 the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $34,000 in payment of accrued fees of $34,000 that was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. On the effective date of the convertible note, the lender simultaneously submitted a notice to convert the total note principal into shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request. [8] Effective September 9, 2020 the Company issued and delivered to a consultant a 5% convertible note in the principal amount of $10,000 in exchange for cash. The note was convertible into common shares of the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days, including the day upon which a notice of conversion is received by the Company. On the effective date of the convertible note, the lender simultaneously submitted a notice to convert the total note principal into shares of the Company’s common stock. The conversions were not completed, and the shares were not issued, due to a lack of sufficient shares of common stock at the time the conversion was requested. During the year ended April 30, 2021 shares became available to affect a partial conversion, therefore common shares were issued to extinguish $775 of the principal balance. The Company continues to accrue interest on the convertible note until it can issue all shares to satisfy the conversion request. Convertible Notes Payable Current convertible notes payable consisted of the following at: July 31, 2021 April 30, 2021 Note payable to an accredited investor issued for extension fees, maturing November 20, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [1] $ 200,000 $ 200,000 Note payable to an accredited investor issued for extension fees, maturing November 20, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [2] 90,000 90,000 Note payable to an accredited investor, maturing December 31, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [3] 40,000 80,000 Note payable to an accredited investor issued for extension fees, maturing August 31, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [4] 80,000 80,000 Note payable to an accredited investor issued for extension fees, maturing March 26, 2022 with interest at 10%, convertible into common shares of the Company at a defined variable exercise price [5] - 82,000 Total 410,000 532,000 Less discount (14,748 ) (133,944 ) Net $ 395,252 $ 398,056 [1] Effective March 31, 2020, the Company issued and delivered to GS an 18% convertible note in the principal amount of $200,000. The note was issued to GS in consideration for GS extending the maturity date of other convertible notes payable to GS to November 30, 2020. The extension fee is payable in cash at the earlier of (1) in connection with, and at the time of repayment of the Notes, or (2) on November 20, 2020. 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). [2] Effective February 4, 2020, the Company issued and delivered to GS an 18% convertible note in the principal amount of $90,000. The note was issued to GS in consideration for GS extending the maturity date of other convertible notes payable to GS to February 4, 2020. The extension fee is payable in cash at the earlier of (1) in connection with, and at the time of repayment of the Notes, or (2) on November 20, 2020. GS, at its option, may convert the unpaid principal balance and accrued interest 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). [3] Effective December 15, 2020, the Company entered into a fourth amendment to certain convertible notes with GS ($110,000 note dated September 13, 2018, $70,000 note dated September 18, 2018, $600,000 note dated October 5, 2018, and $110,000 note dated February 20, 2019) to extend the notes due dates from December 20, 2020 to December 31, 2020. In conjunction with the extension, the Company entered into an 18% convertible note in the principal amount of $80,000. The note was issued at a discount and the Company received net proceeds of $75,000 after an original issue discount of $5,000. 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). During the three months ended July 31, 2021, the Company issued common shares to convert $40,000 worth of principal under the terms of the agreement. [4] Effective December 31, 2020, the Company entered into a fifth amendment to certain convertible notes with GS ($110,000 note dated September 13, 2018, $70,000 note dated September 18, 2018, $600,000note dated October 5, 2018, and $110,000 note dated February 20, 2019) to extend the notes due dates from December 31, 2020 to August 31, 2021. In exchange for the extension, the aggregate principal amounts of the notes increased by $80,000. 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). [5] Effective March 26, 2021, the Company issued and delivered to GS a 10% convertible note in the principal amount of $82,000. The note was issued at a discount and the Company received net proceeds of $78,500 after payment of $3,500 of fees and expenses of the lender and its counsel. During the first 180 days, GS, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.015 per share and thereafter at 34% discount from the lowest trading price during the 15 days prior to conversion. The Company could redeem the note at redemption prices ranging from 110% to 118% during the first 180 days after issuance. During the three months ended July 31, 2021, the Company repaid this note in full. In addition to the Convertible Notes outstanding as of July 31, 2021 and April 30, 2021, as noted above, effective June 22, 2021, the Company issued and delivered to GS a 10% convertible note in the principal amount of $82,000. The note was issued at a discount and the Company received net proceeds of $78,500 after payment of $3,500 of fees and expenses of the lender and its counsel. During the first 180 days, GS, at its option, could convert the unpaid principal balance of, and accrued interest on, the note into shares of common stock at a price of $0.015 per share and thereafter at 34% discount from the average of the two lowest trading prices during the 15 prior trading days including the day of conversion. The Company could redeem the note at redemption prices ranging from 110% to 118% during the first 180 days after issuance. During the three months ended July 31, 2021, the Company repaid this note in full.

PPP LOANS PAYABLE

PPP LOANS PAYABLE	3 Months Ended
	Jul. 31, 2021
PPP LOANS PAYABLE
NOTE 8 - PPP LOANS PAYABLE	NOTE 8 – PPP LOANS PAYABLE With an effective date of January 25, 2021, a loan to the Company was approved under the terms and conditions of the Paycheck Protection Program of the United States Small Business Administration (“SBA”) and the CARES Act (2020) (H.R. 748) (15 U.S.C. 636 et seq.) (“the Act”) in the amount of $150,000 and was funded on January 26, 2020. The Company has applied for loan forgiveness pursuant to the provisions of the Act.

SBA BRIDGE LOAN PAYABLE

SBA BRIDGE LOAN PAYABLE	3 Months Ended
	Jul. 31, 2021
SBA BRIDGE LOAN PAYABLE
NOTE 9 - SBA BRIDGE LOAN PAYABLE	NOTE 9 – SBA BRIDGE LOAN PAYABLE On July 14, 2020, the Company received $10,000 pursuant to the SBA’s Express Bridge Loan Pilot Program. This program allows small businesses who have a business relationship with an SBA Express Lender to access up to $25,000 quickly. The funds were advanced to the Company since it has applied for an Economic Injury Disaster Loan (“EIDL”). The loan had a balance of $10,000 as of January 31, 2021 and is to be repaid in full by proceeds from the EIDL.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Jul. 31, 2021
DERIVATIVE LIABILITIES
NOTE 10 - 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 previously been identified as derivatives. In addition, the Company previously identified the conversion feature of certain convertible notes payable and convertible preferred stock as derivatives. The number of warrants or common shares to be issued under these agreements is indeterminate; therefore, through April 30, 2021 the Company concluded that the equity environment was tainted and all warrants, stock options and convertible debt were included in the value of the derivatives. During the three months ended July 31, 2021, it was determined that the Company could increase their authorized common shares at any time, based on an agreement of the majority of voters to do so when needed, therefore the environment was no longer deemed to be tainted and all derivative liabilities were written off the books. The Company estimated the fair value of the derivative liabilities at the issuance date and at each subsequent reporting date, using a multinomial lattice model simulation. The model is based on a probability weighted discounted cash flow model using projections of the various potential outcomes. During the three months ended July 31, 2021, we had the following activity in our derivative liabilities: Options and Convertible Warrants Notes Total Balance, April 30, 2021 $ 235,902 $ 2,774,140 $ 3,010,042 Change in fair value of derivative liabilities (235,902 ) (2,774,140 ) (3,010,042 ) Balance, July 31, 2021 $ - $ - $ -

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	3 Months Ended
	Jul. 31, 2021
STOCKHOLDERS DEFICIT
NOTE 11 - STOCKHOLDERS' DEFICIT	NOTE 11 – STOCKHOLDERS’ DEFICIT Authorized Shares As of July 31, 2021, the Company had authorized 11,000,000 shares of capital stock, consisting of 10,000,000 shares of common stock and 1,000,000 shares of preferred stock. On August 16, 2021, the Company approved an amendment to its Articles of Incorporation to increase the number of its authorized shares of common stock from 10,000,000 to 200,000,000. Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock of the Company executed a written consent approving the amendment. Pursuant to the rules of the Securities & Exchange Commission, the Company was required to wait for at least 20 calendar days before causing such amendment to become effective with the Secretary of State of Nevada. Common Stock Issuances During the three months ended July 31, 2021, the Company issued a total of 449,568 shares of its common stock: 170,000 shares (plus 3,580,000 prefunded warrants and 2,575,500 warrants, see Warrants Warrants During the three months ended July 31, 2020, the Company did not issue any shares of its common stock. Series A Preferred Stock The Series A preferred stock has no redemption, conversion or dividend rights; however, the holders of the Series A preferred stock, voting separately as a class, has the right to vote on all shareholder matters equal to 51% of the total vote. During the three months ended July 31, 2021 and 2020 the Company did not issue any shares of its preferred stock. 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 previously identified as derivatives. The Company estimates 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 previous existence of a tainted equity environment (see Note 10). A summary of warrant activity during the three months ended July 31, 2021 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2021 107,991 $ 1.00 0.91 Granted 6,508,641 $ 0.37 Canceled / Expired - $ - Exercised (250,000 ) $ 0.00 Outstanding, July 31, 2021 582,873,825 $ 1.00 2.28 During the three months ended July 31, 2021 the Company granted 15,641warrants issued to warrant holders pursuant to anti-dilution provisions and 6,493,000 warrants issued in conjunction with the sale of common stock (see Common Stock Issuances Common Stock Reserved Combined with the 3,701,209 common shares outstanding as of July 31, 2021, all authorized common shares had been issued or reserved for issuance of outstanding warrants, stock options, and convertible notes payable and no common shares were available for share issuances other than those shares included in the reserves.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jul. 31, 2021
COMMITMENTS AND CONTINGENCIES
NOTE 12 - COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES Legal In the ordinary course of business, we may be, or have been, involved in legal proceedings from time to time. During the three months ended July 31, 2021 we were not involved in any material legal proceedings.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2021
SUBSEQUENT EVENTS
NOTE 13 - SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS In accordance with ASC 855-10, all subsequent events have been reported through the filing date as set forth below. Common Shares Issued Subsequent to July 31, 2021, the Company issued 225,000 shares for the exercise of pre-funded warrants. Amendment to Articles of Incorporations On August 16, 2021, the Company approved an amendment to its Articles of Incorporation to increase the number of its authorized shares of common stock from 10,000,000 to 200,000,000. Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock of the Company executed a written consent approving the amendment.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Consolidation	The accompanying consolidated financial statements include the accounts of the Company and its aforementioned subsidiaries and entities under common ownership. All significant intercompany accounts and transactions have been eliminated in consolidation. The ownership interests in subsidiaries that are held by owners other than the Company are recorded as non-controlling interest and reported in our consolidated balance sheets within stockholders’ deficit. Losses attributed to the non-controlling interest and to the Company are reported separately in our consolidated statements of operations.
Use of estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Property and equipment	Property and equipment is recorded at the lower of cost or estimated net recoverable amount, and is depreciated using the straight-line method over the estimated useful life of the related asset as follows: Office furniture and equipment 10 years Computer equipment and software 5 years Land improvements 15 years Land easements 10 years The 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	The Company has issued warrants and stock options, certain of which contain anti-dilution provisions were previously identified as derivatives. In addition, the Company has previously identified the conversion feature of convertible notes payable as derivatives. The number of warrants or common shares to be issued under these agreements is indeterminate; therefore, through April 30, 2021 the Company concluded that the equity environment was tainted and all warrants, stock options and convertible debt were included in the value of the derivatives. During the three months ended July 31, 2021 it was determined that the Company could increase their authorized common shares at any time, therefore the environment was no longer deemed to be tainted and all derivative liabilities were written off the books. We estimate the fair value of the derivatives using multinomial lattice models that value the derivative liabilities based on a probability weighted cash flow model using projections of the various potential outcomes. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and management’s estimates of various potential equity financing transactions. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material.
Fair value of financial instruments	Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures, Financial Instruments, An entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value using a hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The hierarchy prioritized the inputs into three levels that may be used to measure fair value: Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in markets that are not active. Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Our derivative liabilities are measured at fair value on a recurring basis and estimated as follows: July 31, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ - $ - April 30, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ 3,010,042 $ - $ - $ 3,010,042
Revenue Recognition	The Company has adopted ASC 606, Revenue from Contracts with Customers, as amended, using the modified retrospective method, which requires the cumulative effect of adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. To date, the Company has no operating revenues; therefore, there was no cumulative effect of adopting the new standard and no impact on our financial statements. The new standard provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle, ASC 606 includes provisions within a five-step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when, or as, an entity satisfies a performance obligation.
Project costs	All project costs incurred, including acquisition of refinery rights, planning, design and permitting, have been recorded as project costs and expensed as incurred.
Basic and diluted income (loss) per share	Basic net income or loss per share is calculated by dividing net income or loss (available to common stockholders) by the weighted average number of common shares outstanding for the period. Diluted income or loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock, such as stock options, warrants, convertible debt and convertible preferred stock, were exercised or converted into common stock. For the three months ended July 31, 2021 and 2020 the dilutive effect of options, warrants, and convertible notes payable was 15,922,172 and 1,164,717, respectively.
Employee Stock-based compensation	Pursuant to FASB ASC 718, all share-based payments to employees, including grants of employee stock options, are recognized in the statement of operations based on their fair values. For the three months ended July 31, 2021 and 2020, the Company had no stock-based compensation to employees.
Issuance of shares for non-cash consideration	The Company accounts for the issuance of equity instruments to acquire goods and/or services based on the fair value of the goods and services or the fair value of the equity instrument at the time of issuance, whichever is more reliably determinable. The Company’s accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of the standards issued by the FASB. The measurement date for the fair value of the equity instruments issued is determined as the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor’s performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.
Reclassifications	Certain amounts in the consolidated financial statements for the prior-year period have been reclassified to conform with the current-year period presentation.
Recently issued accounting pronouncements	In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) No. ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. Under current GAAP, there are five accounting models for convertible debt instruments. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a cash conversion feature and (2) convertible instruments with a beneficial conversion feature. As a result, after adopting the ASU’s guidance, entities will not separately present in equity an embedded conversion feature in such debt. Instead, they will account for a convertible debt instrument wholly as debt, and for convertible preferred stock wholly as preferred stock (i.e., as a single unit of account), unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC 815 or (2) a convertible debt instrument was issued at a substantial premium. Additionally, for convertible debt instruments with substantial premiums accounted for as paid-in capital, the FASB decided to add disclosures about (1) the fair value amount and the level of fair value hierarchy of the entire instrument for public business entities and (2) the premium amount recorded as paid-in capital. ASU 2020-06 will be effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company is currently evaluating the potential impact of the adoption of this accounting pronouncement to its financial statements. 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 BAS

BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION (Tables)	3 Months Ended
	Jul. 31, 2021
BACKGROUND, ORGANIZATION AND BASIS OF PRESENTATION
Schedule of Entity operational details

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary of Estimated useful life of the related asset
Summary of derivative liabilities	July 31, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ - $ - $ - $ - April 30, 2021 Total Level 1 Level 2 Level 3 Derivative liabilities $ 3,010,042 $ - $ - $ 3,010,042

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Jul. 31, 2021
RELATED PARTY TRANSACTIONS
Schedule of convertible notes payable	July 31, 2021 April 30, 2021 Convertible note payable with Maple Resources Corporation, matured December 27, 2020, with interest at 5%, convertible into common shares of the Company [1] $ 7,033 $ 7,033 Convertible note payable with BNL Family Trust, matured December 27, 2020, with interest at 5%, convertible into common shares of the Company [2] 10,691 10,691 Convertible note payable with Maple Resources Corporation, matured February 12, 2021, with interest at 5%, convertible into common shares of the Company [3] 5,000 5,000 Convertible note payable with Maple Resources Corporation, matured March 2, 2021, with interest at 5%, convertible into common shares of the Company [4] 800 800 Convertible note payable with Maple Resources Corporation, matured May 12, 2021, with interest at 5%, convertible into common shares of the Company [5] 41,466 41,466 Convertible note payable with Maple Resources Corporation, matured July 31, 2021, with interest at 5%, convertible into common shares of the Company [6] 10,000 10,000 74,990 74,990 Less discount - (235 ) Total $ 74,990 $ 74,755

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Jul. 31, 2021
PROPERTY AND EQUIPMENT
Schedule of property and Equipment	July 31, 2021 April 30, Office furniture and equipment $ 13,864 $ 13,864 Computer equipment and software 10,962 10,962 Refinery land 312,485 67,088 Refinery land improvements 452,005 452,005 Refinery land easements 37,015 37,015 826,331 580,934 Less accumulated depreciation and amortization (117,483 ) (108,765 ) $ 708,848 $ 472,169

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Jul. 31, 2021
ACCRUED EXPENSES
Schedule of Accrued expenses	July 31, 2021 April 30, Accrued payroll $ 30,090 $ 30,090 Accrued consulting 66,000 60,000 Accrued interest and penalties 653,352 623,085 Other 94,174 94,174 $ 843,616 $ 807,349

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Jul. 31, 2021
NOTES PAYABLE (Tables)
Schedule of Notes payable, currently in default	July 31, 2021 April 30, Note payable to an unrelated party, matured March 18, 2014, with interest at 10% $ 75,001 $ 75,001 $ 75,001 $ 75,001
Schedule of notes payable	July 31, 2021 April 30, 2021 Note payable to an unrelated party with an issue date of February 22, 2021 with interest at 10% [1] $ 250,000 $ 250,000 $250,000 draw on March 5, 2021 $200,000 draw on March 26, 2021 200,000 200,000 Note payable to an unrelated party with an issue date of March 8, 2021 with interest at 10% [2] 75,000 75,000 Note payable to an unrelated party with an issue date of March 11, 2021 with interest at 10% [3] 250,000 250,000 Total $ 775,000 $ 775,000
Schedule of Convertible Notes Payable, Currently in Default	July 31, 2021 April 30, 2021 Note payable to an unrelated party, matured December 31, 2010, with interest at 10%, convertible into common shares of the Company [1] $ 50,000 $ 50,000 Note payable to an unrelated party, matured January 27, 2012, with interest at 25%, convertible into common shares of the Company [2] 25,000 25,000 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 [3] - 91,331 Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [4] 10,000 10,000 Note payable to an individual, maturing December 27, 2020, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [5] 9,719 9,719 Note payable to an individual, maturing January 22, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [6] 6,500 6,500 Note payable to an individual, maturing May 14, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [7] 34,000 34,000 Note payable to an individual, maturing September 9, 2021, with interest at 5%, convertible into common shares of the Company at a defined variable exercise price [8] 9,225 9,225 144,444 235,775 Less discount - - Total $ 144,444 $ 235,775
Schedule of Current Convertible Notes Payable	July 31, 2021 April 30, 2021 Note payable to an accredited investor issued for extension fees, maturing November 20, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [1] $ 200,000 $ 200,000 Note payable to an accredited investor issued for extension fees, maturing November 20, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [2] 90,000 90,000 Note payable to an accredited investor, maturing December 31, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [3] 40,000 80,000 Note payable to an accredited investor issued for extension fees, maturing August 31, 2020 with interest at 18%, convertible into common shares of the Company at a defined variable exercise price [4] 80,000 80,000 Note payable to an accredited investor issued for extension fees, maturing March 26, 2022 with interest at 10%, convertible into common shares of the Company at a defined variable exercise price [5] - 82,000 Total 410,000 532,000 Less discount (14,748 ) (133,944 ) Net $ 395,252 $ 398,056

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Jul. 31, 2021
DERIVATIVE LIABILITIES
Schedule of derivative liabilities	Options and Convertible Warrants Notes Total Balance, April 30, 2021 $ 235,902 $ 2,774,140 $ 3,010,042 Change in fair value of derivative liabilities (235,902 ) (2,774,140 ) (3,010,042 ) Balance, July 31, 2021 $ - $ - $ -

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	3 Months Ended
	Jul. 31, 2021
STOCKHOLDERS DEFICIT
Summary of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding, April 30, 2021 107,991 $ 1.00 0.91 Granted 6,508,641 $ 0.37 Canceled / Expired - $ - Exercised (250,000 ) $ 0.00 Outstanding, July 31, 2021 582,873,825 $ 1.00 2.28

BACKGROUND ORGANIZATION AND B_2

BACKGROUND ORGANIZATION AND BASIS OF PRESENTATION (Details)	3 Months Ended
	Jul. 31, 2021
MMEX Resources Corporation [Member]
State of Incorporation	Nevada
Relationship	Parent
Pecos Refining & Transport, LLC [Member]
State of Incorporation	Texas
Relationship	Subsidiary
Ownership Percentage	100.00%
Armadillo Mining Corp [Member]
State of Incorporation	British Virgin Isles
Relationship	Subsidiary
Ownership Percentage	98.60%
Armadillo Holdings Group Corp. [Member]
State of Incorporation	British Virgin Isles
Relationship	Subsidiary
Ownership Percentage	100.00%
MMEX Solar Resources LLC [Member]
State of Incorporation	Texas
Relationship	Subsidiary
Ownership Percentage	100.00%
Texas Gulf Refining & Trading LLC [Member]
State of Incorporation	Texas
Relationship	Subsidiary
Ownership Percentage	100.00%
Louisiana Gulf Refining & Trading LLC [Member]
State of Incorporation	Louisiana
Ownership Percentage	100.00%
Relationship	Subsidiary
Rolling Stock Marine LLC [Member]
State of Incorporation	Texas
Relationship	Subsidiary
Ownership Percentage	100.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Jul. 31, 2021
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
Land improvements [Member]
Property plant and equipment estimated useful life	15 years
Land easements [Member]
Property plant and equipment estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Derivative liabilities	$ 0	$ 3,010,042
Level 1 [Member]
Derivative liabilities	0	0
Level 2 [Member]
Derivative liabilities	0	0
Level 3 [Member]
Derivative liabilities	$ 0	$ 3,010,042

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Potential dilutive securities	15,922,172	1,164,717
Employee Share based compensation	$ 0	$ 0
Land easements [Member]
Property plant and equipment estimated useful life	10 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2021	Apr. 30, 2021	Jul. 31, 2020	Apr. 30, 2020
GOING CONCERN
Accumulated deficit	$ (65,693,402)	$ (67,984,693)
Cash on hand	1,732,229	330,449	$ 14,352	$ 66,830
Working capital deficit	(1,495,117)
Stockholders' deficit	$ (785,369)	$ (5,770,041)	$ (5,321,441)	$ (5,724,961)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Gros	$ 74,990	$ 74,990
Less discount	0	(235)
Total	74,990	74,755
Maple Resources Corporation One [Member]
Gross	5,000	5,000
Maple Resources Corporation Two [Member]
Gross	800	800
Maple Resources Corporation Three [Member]
Gross	41,466	41,466
Maple Resources Corporation Four [Member]
Gross	0	10,000
BNL Family Trust ("BNL") [Member]
Gross	10,691	10,691
Maple Resources Corporation [Member]
Gross	$ 7,033	$ 7,033

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 01, 2021	Jul. 31, 2021	Apr. 30, 2021	Jul. 31, 2020	Nov. 30, 2019
Accounts payable and accrued expenses - related party		$ 293,324	$ 272,834
Common stock shares issued		3,701,209	3,251,641
February 1, 2021 [Member]
Accounts payable		$ 87,900	$ 90,500
Fees and expense paid			33,665
Compensation and reimbursable expenses			$ 31,065
Series A Preferred Stock [Member]
Preferred stock shares issued		1,000	1,000
Common Stocks [Member] | October 1, 2018 [Member] | Related Party [Member]
Accounts payable and accrued expenses - related party		$ 81,102	$ 63,058
Compensation and reimbursable expenses		10,544
Accrued consulting fees			17,500
Payable in stock		52,500	$ 45,000
Shares issued value related party each month		2,500
Gain on extinguishment of debt		2,491
Common stock issued during period, shares, reverse stock splits			3,876
Common shares valued			$ 15,009
Convertible Note Five [Member]
Convertible note principal amount		$ 10,000
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		909,091
Interest expense		$ 126
Accrued interest payable		500	374
Convertible Note Four [Member]
Convertible note principal amount		$ 41,466
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		3,769,636
Interest expense		$ 523
Accrued interest payable		2,528	2,005
Convertible Note Three [Member]
Convertible note principal amount		$ 800
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		72,727
Interest expense		$ 10
Accrued interest payable		50	40
Convertible Note Two[Member]
Convertible note principal amount		$ 5,000
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		454,545
Interest expense		$ 63
Accrued interest payable		366	303
Convertible Note One [Member]
Convertible note principal amount		$ 11,000
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		1,000,000
Interest expense		$ 135
Accrued interest payable		872	$ 737
Partial conversation shares			28,094
Principal amont			$ 309
Convertible Note [Member]
Convertible note principal amount		$ 5,500
Conversion of stock description		the Company at a conversion price equal to 110% of the lowest price at which the shares of common stock were issued by the Company during the twenty prior trading days
Common stock shares issue upon conversation		1,000,000
Interest expense		$ 89
Accrued interest payable		807	$ 718
Partial conversation shares			360,682
Principal amont			$ 3,967
Financing fees		$ 5,500
Maple Resources Corporation [Member]
Common stock shares issued					7,628
Payment of related party	$ 20,000
Common stock shares purchase option		1,000,000
Option expiration period		Mar. 31, 2022
Purchase price per share		$ 0.20
Maple Resources Corporation [Member] | Consultants [Member]
Consulting fees and expense		$ 60,600		$ 53,691
Maple Resources Corporation [Member] | President and CEO [Member]
Consulting fees (Monthly)		17,897
Maple Resources Corporation [Member] | Former Officer [Member]
Accounts payable and accrued expenses - related party		123,450	118,540
Payable in stock		105,000	$ 90,000
Maple Resources Corporation [Member] | July through October 2019 [Member] | Consultants [Member]
Consulting fees and expense		20,000
Maple Resources Corporation [Member] | Series A Preferred Stock [Member]
Preferred stock shares issued			1,000
Independent valuation cost		23,900
Maple Resources Corporation [Member] | Common Stocks [Member]
Shares issued value related party each month		5,000
Consulting fees and expense		$ 71,500

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Property and equipment, gross	$ 826,331	$ 580,934
Less accumulated depreciation and amortization	(117,483)	(108,765)
Property and equipment, net	708,848	472,169
Refinery land [Member]
Property and equipment, gross	312,485	67,088
Office furniture and equipment [Member]
Property and equipment, gross	13,864	13,864
Computer equipment and software [Member]
Property and equipment, gross	10,962	10,962
Refinery land improvements [Member]
Property and equipment, gross	452,005	452,005
Refinery land easements [Member]
Property and equipment, gross	$ 37,015	$ 37,015

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative)	1 Months Ended	3 Months Ended
	May 20, 2021USD ($)a	Jul. 31, 2021USD ($)	Jul. 31, 2020USD ($)
Depreciation and amortization expense		$ 8,718	$ 8,718
Pecos County, Texas [Member] | Purchase and Sale Agreement [Member]
Puchase price of land	$ 245,397
Acquire of land | a	323.841

ACCRUED EXPENSES (Details)

ACCRUED EXPENSES (Details) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Total Accrued Expenses	$ 843,616	$ 807,349
Accrued Payroll [Member]
Total Accrued Expenses	30,090	30,090
Accrued Consulting [Member]
Total Accrued Expenses	66,000	60,000
Accrued Interest And Penalties [Member]
Total Accrued Expenses	653,352	623,085
Other [Member]
Total Accrued Expenses	$ 94,174	$ 94,174

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Notes payable, currently in default	$ 75,001	$ 75,001
Note Payable [Member]
Notes payable, currently in default	$ 75,001	$ 75,001

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Notes payable	$ 775,000	$ 775,000
Note Payable [Member]
Notes payable	250,000	250,000
Notes Payable One [Member]
Notes payable	200,000	200,000
Notes Payable Two [Member]
Notes payable	75,000	75,000
Notes Payable Three [Member]
Notes payable	$ 250,000	$ 250,000

NOTES PAYABLE (Details 2)

NOTES PAYABLE (Details 2) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Convertible notes payable, currently in default, gross	$ 144,444	$ 235,775
Less discount	0	0
Convertible notes payable, currently in default, net of discount	144,444	235,775
Note Payable [Member]
Convertible notes payable, currently in default, gross	50,000	50,000
Notes Payable One [Member]
Convertible notes payable, currently in default, gross	25,000	25,000
Notes Payable Two [Member]
Convertible notes payable, currently in default, gross	0	91,331
Notes Payable Three [Member]
Convertible notes payable, currently in default, gross	10,000	10,000
Notes Payable Four [Member]
Convertible notes payable, currently in default, gross	9,719	9,719
Notes Payable Five [Member]
Convertible notes payable, currently in default, gross	6,500	6,500
Notes Payable Six [Member]
Convertible notes payable, currently in default, gross	34,000	34,000
Notes Payable Seven [Member]
Convertible notes payable, currently in default, gross	$ 9,225	$ 9,225

NOTES PAYABLE (Details 3)

NOTES PAYABLE (Details 3) - USD ($)	Jul. 31, 2021	Apr. 30, 2021
Convertible notes payable, net of discount, gross	$ 410,000	$ 532,000
Less discount	(14,748)	(133,944)
Convertible notes payable, net of discount	395,252	398,056
Convertible Notes Payable [Member] | Accredited investor [Member]
Convertible notes payable, net of discount, gross	200,000	200,000
Convertible Notes Payable [Member] | Accredited investor one [Member]
Convertible notes payable, net of discount, gross	90,000	90,000
Convertible Notes Payable [Member] | Accredited investor two [Member]
Convertible notes payable, net of discount, gross	40,000	80,000
Convertible Notes Payable [Member] | Accredited investor three [Member]
Convertible notes payable, net of discount, gross	80,000	80,000
Convertible Notes Payable [Member] | Accredited investor four [Member]
Convertible notes payable, net of discount, gross	$ 0	$ 82,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 02, 2021	Dec. 15, 2020	Feb. 04, 2020	Sep. 13, 2018	Mar. 08, 2010	Dec. 31, 2020	Mar. 31, 2020	Feb. 20, 2019	Jan. 31, 2019	Sep. 18, 2018	Mar. 23, 2011	Mar. 26, 2021	Jul. 31, 2021	Jul. 31, 2020	Apr. 30, 2021	Apr. 30, 2020	Feb. 22, 2021	Apr. 30, 2019	Jan. 28, 2011
Proceeds from issuance of debt													$ 78,500	$ 0
Common stock shares issued													3,701,209		3,251,641
Debt issue discount													$ 0		$ 235
Convertible notes payable, net													$ 410,000		532,000
GS Capital [Member]
Interest rate													10.00%
Fees and expenses													$ 3,500
Auctus Fund, LLC [Member]
Principal amount									$ 125,000							$ 91,331		$ 125,000
Proceeds from issuance of debt									$ 112,250
Interest rate									10.00%
Debt instrument converted principal amount																$ 33,669
Fee and expenses									$ 12,750
Fourth amendment [Member]
Principal amount		$ 80,000											80,000
Proceeds from issuance of debt		$ 75,000
Amendment description		Effective December 15, 2020, the Company entered into a fourth amendment to certain convertible notes with GS ($110,000 note dated September 13, 2018, $70,000 note dated September 18, 2018, $600,000 note dated October 5, 2018, and $110,000 note dated February 20, 2019) to extend the notes due dates from December 20, 2020 to December 31, 2020
Interest rate		18.00%
Debt issue discount		$ 5,000
Convertible notes payable, net													40,000
Fifth amendment [Member]
Principal amount										$ 600,000
Increased principal amount						$ 80,000
Convertible Notes Payable [Member] | Accredited investor [Member]
Consulting expense					$ 15,000
Issuance of convertible note	$ 514,900				$ 50,000
Conversion price of debt																			$ 1
Repayment of debt											$ 25,000
Fixed conversion price per share					$ 3.70
Proceeds from issuance of debt					$ 35,000
Convertible notes payable, net													200,000		200,000
Convertible Note [Member] | GS Capital Partners, LLC [Member]
Principal amount			$ 90,000	$ 110,000			$ 200,000	$ 110,000		$ 70,000		$ 82,000	200,000				$ 1,000,000	$ 110,000
Proceeds from issuance of debt												$ 78,500
Interest rate			18.00%				18.00%
Terms of conversion feature		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)	GS, at its option, may convert the unpaid principal balance and accrued interest 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 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.		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)	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 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.)
Maturity date			Feb. 20, 2020				Nov. 20, 2020	Nov. 20, 2020
Discount on issuance of debt								$ 4,500
December 27, 2019 One [Member]
Extinguish of principal balance															281
Accrued fees															10,000
Principal amount													10,000
December 27, 2019 [Member]
Accrued fees															10,000
Principal amount													10,000
January 22, 2020 [Member]
Principal amount													6,500
May 14, 2020 [Member]
Accrued fees															$ 34,000
Principal amount													34,000
September 9, 2020 [Member]
Principal amount													$ 10,000
Common stock shares issued													775
March 8, 2021 [Member] | JSJ Investments, Inc [Member]
Principal amount													$ 75,000
Interest rate													10.00%
March 11, 2021 [Member] | Vista Capital Investments, Inc [Member]
Principal amount													$ 250,000
Interest rate													10.00%
June 22, 2021 [Member] | Convertible Notes Payable [Member]
Principal amount													$ 82,000
Interest rate													10.00%
Debt issue discount													$ 78,500
Terms of conversion feature													the note into shares of common stock at a price of $0.015 per share and thereafter at 34% discount from the average of the two lowest trading prices during the 15 prior trading days including the day of conversion.
Fees and expenses													$ 3,500

PPP LOAN PAYABLE (Details Narra

PPP LOAN PAYABLE (Details Narrative)	1 Months Ended
	Jan. 26, 2020USD ($)
Paycheck Protection Program [Member]
Proceeds from other loan	$ 150,000

SBA BRIDGE LOAN PAYABLE (Detail

SBA BRIDGE LOAN PAYABLE (Details Narrative) - USD ($)	Jul. 14, 2020	Jan. 31, 2021
Econimic Injury Disaster Loan [Member]
Proceeds from loan		$ 10,000
Express Bridge Loan Pilot Program [Member]
Loan received	$ 10,000
Lender description	This program allows small businesses who have a business relationship with an SBA Express Lender to access up to $25,000 quickly

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Jul. 31, 2021USD ($)
Beginning Balance	$ 3,010,042
Change in fair value of derivative liabilities	(3,010,042)
Ending Balance	0
Options and Warrants [Member]
Change in fair value of derivative liabilities	(2,774,140)
Options and Warrants, Beginning Balance	2,774,140
Options and Warrants, Ending Balance	0
Convertible Notes Payable [Member]
Beginning Balance	235,902
Change in fair value of derivative liabilities	(235,902)
Convertible Notes, Ending Balance	$ 0

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - Warrants [Member] - $ / shares	3 Months Ended	12 Months Ended
	Jul. 31, 2021	Apr. 30, 2021
Weighted Average Remaining Contractual Life (Years)
Shares, outstanding, beginning balance		107,991
Shares, Granted		6,508,641
Shares, Canceled/Expired		0
Shares, Exercised		(250,000)
Shares, outstanding, ending balance	582,873,825
Weghted Average Exercise Price, beginning balance		$ 1
Weghted Average Exercise Price, Granted		0.37
Weghted Average Exercise Price, cancel and expired		0
Weghted Average Exercise Price, exercised		$ 0
Weghted Average Exercise Price, ending Balance	$ 1
Weighted Average Remaining Contractual Life, Beginning		10 months 28 days
Weighted Average Remaining Contractual Life, Ending	2 years 3 months 10 days

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2021	Apr. 30, 2021	Apr. 30, 2020
Shares issued, prefunded warrants	3,580,000
Warrants to the purchaser	2,575,500
Shares issued for the exercise of prefunded warrant, shares	250,000
Common stock, Authorized	11,000,000	10,000,000
Consisting shares of common stock	10,000,000
Preferred stock, Authorized	1,000,000	1,000,000
Warrants to the placement agent	337,500
Offering costs	$ 349,150
Warrants granted	15,641
Sale of common stock	6,493,000		6,493,000
Warrants granted, prefunded	3,580,000
Warrants description	The remaining warrants have a 5 year life and 2,575,500 of the warrants have a $0.80 exercise price while the other 337,500 have a $1.00 exercise price
Reserved for issuance outstanding	3,701,209
Stock Issuances [Member] | Accrued expenses [Member]
Common stock shares issued for cash, shares	170,000
Common stock shares issued for cash, amount	$ 3,000,000
Shares issued for accrued expenses, shares	449,568
Common stock shares issued for conversion of convertible note, shares	11,814
Common stock shares issued for conversion of convertible note, value	$ 42,531
Debt conversion converted amount	40,000
Payment for fees	$ 504
Common stock shares issued upon conversion of debt, shares	17,754
Accrued interest payable	$ 2,027
August 16, 2021 [Member]
Common stock, description	On August 16, 2021, the Company approved an amendment to its Articles of Incorporation to increase the number of its authorized shares of common stock from 10,000,000 to 200,000,000
Ownership percentage	50.10%
Series A Preferred Stock [Member]
Preferred stock, Authorized	1,000,000	1,000,000
Common stock, voting rights, Description		Shareholders owning in excess of 50.1% of the outstanding shares of voting common stock

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended
	Aug. 16, 2021	Jul. 31, 2021
Common stock shares issued, exercise of pre-funded warrants		$ 225,000
Subsequent Event [Member]
Common stock, description	On August 16, 2021, the Company approved an amendment to its Articles of Incorporation to increase the number of its authorized shares of common stock from 10,000,000 to 200,000,000
Ownership percentage	50.10%