Defense Technologies International (DTII) 10-K 13 Aug 21 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	Aug. 13, 2021	Apr. 30, 2021	Oct. 31, 2020
Details
Registrant CIK		0001533357
Fiscal Year End		--04-30
Registrant Name		DEFENSE TECHNOLOGIES INTERNATIONAL CORP.
SEC Form		10-K
Period End date		Apr. 30, 2021
Tax Identification Number (TIN)		99-0363802
Number of common stock shares outstanding	107,336,489
Public Float			$ 736,332
Filer Category		Non-accelerated Filer
Current with reporting		Yes
Interactive Data Current		Yes
Voluntary filer		No
Well-known Seasoned Issuer		No
Shell Company		false
Small Business		true
Emerging Growth Company		true
Ex Transition Period		false
Document Annual Report		true
Document Transition Report		false
Entity File Number		000-54851
Entity Incorporation, State or Country Code		DE
Entity Address, Address Line One		2683 Via De La Valle
Entity Address, Address Line Two		Suite G418
Entity Address, City or Town		Del Mar
Entity Address, State or Province		CA
Entity Address, Postal Zip Code		92014
City Area Code		800
Local Phone Number		520-9485
Entity Listing, Par Value Per Share	$ 0.0001
Amendment Flag		false
Document Fiscal Year Focus		2021
Document Fiscal Period Focus		FY

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Current assets:
Cash	$ 44,209	$ 70,416
Inventory	69,381	21,368
Prepaid expenses	20,000	20,000
Total current assets	133,590	111,784
Fixed assets, net of depreciation of $14,575 and $2,915	20,336	31,996
Total assets	153,927	143,780
Current liabilities:
Accounts payable	487,258	364,199
Accrued license agreement payment	121,300	71,300
Accrued interest and fees payable	169,273	178,066
Customer deposits	30,375	45,695
Derivative liabilities	910,511	1,657,217
Convertible notes payable, net of discount	805,890	821,949
Payables - related parties	1,249,818	970,547
Notes payable	377,542	424,226
Total current liabilities	4,151,967	4,533,199
Total liabilities	4,151,967	4,533,199
Commitments and contingencies	0	0
Stockholders' deficit
Common shares	9,022	905
Additional paid-in capital	9,209,750	7,191,595
Accumulated deficit	(13,229,003)	(11,421,007)
Total	(4,009,887)	(4,228,163)
Non-controlling interest	(204,411)	(161,256)
Total stockholders' deficit	(4,214,298)	(4,389,419)
Total liabilities and stockholders' deficit	153,927	143,780
Redeemable Series C Preferred Stock
Stockholders' deficit
Preferred shares	216,257	0
Mezzanine equity:
Preferred shares	216,257	0
Series A Preferred Stock
Stockholders' deficit
Preferred shares	292	292
Mezzanine equity:
Preferred shares	292	292
Series B Preferred Stock
Stockholders' deficit
Preferred shares	52	52
Mezzanine equity:
Preferred shares	$ 52	$ 52

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Apr. 30, 2021	Apr. 30, 2020
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	400,000,000	400,000,000
Common Stock, Shares, Issued	90,242,855	9,056,524
Common Stock, Shares, Outstanding	90,242,855	9,056,524
Redeemable Series C Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,500,000	1,500,000
Preferred Stock, Shares Issued	244,700	0
Preferred Stock, Shares Outstanding	244,700	0
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	2,925,369	2,925,369
Preferred Stock, Shares Outstanding	2,925,369	2,925,369
Series B Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	520,000	520,000
Preferred Stock, Shares Outstanding	520,000	520,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Details
Revenue	$ 15,230	$ 0
Cost of goods	(13,085)	0
Operating expenses:
Consulting fees	420,500	529,479
Depreciation	11,660	0
Investor relations	0	149,245
General and administrative	313,203	224,716
Total operating expenses	745,363	903,440
Loss from operations	(743,128)	(903,440)
Other income (expense):
Gain (loss) on shares issued for service	0	11,338
Gain (loss) on cancellation of stock	0	96,518
Gain (loss) on notes payable	(466,200)	(2,178,519)
Finance and interest cost on notes	(209,237)	(341,098)
Interest expense including penalty and debt discount	(674,834)	(146,299)
Gain (loss) on derivative liabilities	192,924	1,983,286
Gain on extinguishment of debt	54,831	204,906
Total other income (expense)	(1,102,516)	(369,868)
Gain(loss) before income taxes	(1,845,644)	(1,273,308)
Provision for income taxes	0	0
Net gain (loss)	(1,845,644)	(1,273,308)
Non-controlling interest in net loss of consolidated subsidiary	43,155	31,653
Net gain (loss) attributed to the Company	$ (1,802,489)	$ (1,241,654)
Diluted net income (loss) per common share	$ (0.04)	$ (0.18)
Diluted weighted average common shares outstanding	44,341,084	6,969,922

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Common Stock	Preferred Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Apr. 30, 2019	$ 502	$ 344	$ 5,496,972	$ (9,276,082)	$ (129,603)	$ (3,907,867)
Shares, Outstanding, Beginning Balance at Apr. 30, 2019	5,022,244	3,445,369
Common stock issued for conversion of debt, Value	$ 325	$ 0	232,094	0	0	232,419
Common stock issued for conversion of debt, Shares	3,258,322
Common stock issued for services	$ 80	0	166,637	0	0	166,717
Stock Issued During Period, Shares, Issued for Services	798,200
Common Stock Issued for Service Cancelled	$ (41)	0	(96,476)	0	0	(96,517)
Common Stock Issued for Service Cancelled, Shares	(408,333)
Common stock issued for accounts payable	$ 39	0	90,206	0	0	90,245
Common stock issued for accounts payable, Shares	386,091
Retirement of derivative at conversion	$ 0	0	398,892	0	0	398,892
Down round due to reset	0	0	903,270	(903,270)	0	0
Net income (loss) before non-controlling interest	0	0	0	(1,241,655)	(31,653)	(1,273,308)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2020	$ 905	$ 344	7,191,595	(11,421,007)	(161,256)	(4,389,419)
Shares, Outstanding, Ending Balance at Apr. 30, 2020	9,056,524	3,445,369
Common stock issued for conversion of debt, Shares	81,186,331
Common Stock Issued for Service Cancelled						0
Debt Conversion, Converted Instrument, Amount	$ 8,117	$ 0	694,210	0	0	702,327
Temporary equity - Preferred shares, Value	0	$ 0	0	0	0	216,257
Temporary equity - Preferred shares, Stock		244,700
Capitalize funding and dividend	0	$ 0	(10,750)	(5,507)	0	(16,257)
Common stock issued for accounts payable						0
Retirement of derivative at conversion	0	0	1,334,695	0	0	1,334,695
Net income (loss) before non-controlling interest	0	0	0	(1,802,489)	(43,155)	(1,845,644)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Apr. 30, 2021	$ 9,022	$ 344	$ 9,209,750	$ (13,229,003)	$ (204,411)	$ (4,214,298)
Shares, Outstanding, Ending Balance at Apr. 30, 2021	90,242,855	3,690,069

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Cash flows from operating activities:
Net income (loss) before non-controlling interest	$ (1,845,644)	$ (1,273,308)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,660	2,915
Common stock issued for services	0	166,717
Common Stock Issued for Service Cancelled	0	(96,517)
Amortization of debt discount and financing fees	346,701	341,099
(Gain) loss on derivative liabilities	(192,924)	(1,983,286)
(Gain) loss on extinguishment of debt	(54,831)	(204,906)
Loss on notes	466,200	2,178,519
Change in operating assets and liabilities:
(Increase) decrease in inventory	(48,013)	(18,581)
(Increase) decrease in prepaid expenses	0	(9,500)
Increase in accounts payable and accrued expense	303,845	301,752
Increase in customer deposits	(15,320)	45,695
Increase in payables - related parties	279,271	220,668
Net cash used in operating activities	(363,207)	(328,733)
Net Cash Provided by (Used in) Investing Activities
Purchase of fixed assets	0	(34,911)
Net Cash Provided by (Used in) Investing Activities	0	(34,911)
Net Cash Provided by (Used in) Financing Activities
Temporary equity from preferred shares for cash	200,000	0
Repayment of convertible notes	(135,500)	(158,000)
Proceeds from convertible notes payable, net	272,500	597,000
Proceeds (repayment) from notes payable	0	(5,000)
Net Cash Provided by (Used in) Financing Activities	337,000	434,000
Net increase (decrease) in cash	(26,207)	70,356
Cash at beginning of the year	70,416	60
Cash at end of the year	44,209	70,416
Supplemental Cash Flow Information
Interest paid	0	22,600
Income tax paid	0	0
Non-Monetary Transactions
Interest accrued on preferred shares	5,507	0
Common stock issued for convertible debt	702,327	232,419
Common stock issued for accounts payable	0	90,245
Retirement of derivative at conversion	1,334,695	398,892
Derivative liabilities for day 1 on tainted convertible notes	780,913	2,607,576
Common stock issue as an inducement to note issuance	$ 0	$ 3,000

1. Nature of Operations and Con

1. Nature of Operations and Continuation of Business	12 Months Ended
	Apr. 30, 2021
Notes
1. Nature of Operations and Continuation of Business	NOTE 1. NATURE OF BUSINESS AND CONTINUED OPERATIONS Defense Technologies International Corp. (the "Company ") was incorporated in the State of Delaware on May 27, 1998. Effective June 15, 2016, the Company changed its name to Defense Technologies International Corp. from Canyon Gold Corp. to represent the Company’s expansion goals more fully into the advanced technology sector. Effective January 12, 2017, Passive Security Scan, Inc. ("PSSI") was incorporated in the state of Utah as subsidiary controlled by the Company. The Company transferred to PSSI its exclusive world-wide license to the defense, detection and protection security products previously acquired by the Company. The Company currently owns 76.28% of PSSI with 23.72% acquired by four individuals and entities. The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. On January 19, 2018, the Board of Directors, with the approval of a majority of the shareholders, passed a resolution to effect a reverse split of the Company’s outstanding common stock on a 1 share for 1,500 shares (1:1500) basis. The reverse split was effective on March 20, 2018. The number of shares in the financials are reflective of the reverse split. Going Concern These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applicable to a going concern. Through April 30, 2021, the Company had revenues of $15,130, has accumulated deficit of $13,229,003 and a working capital deficit of $4,074,807 and expects to incur further losses in the development of its business, all of which cast substantial doubt about the Company’s ability to continue as a going concern. Management plans to continue to provide for the Company's capital needs during the year ending April 30, 2021 by issuing debt and equity securities and by the continued support of its related parties. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. There is no assurance that funding will be available to continue the Company’s business operations.

NOTE 2 - RESTATEMENT OF CONSOLI

NOTE 2 - RESTATEMENT OF CONSOLIDATED FINANCIALS STATEMENTS FOR YEAREND APRIL 30, 2020	12 Months Ended
	Apr. 30, 2021
Notes
NOTE 2 - RESTATEMENT OF CONSOLIDATED FINANCIALS STATEMENTS FOR YEAREND APRIL 30, 2020	NOTE 2 – RESTATEMENT OF CONSOLIDATED FINANCIALS STATEMENTS FOR YEAREND APRIL 30, 2020 The Company is restating the consolidated financial statements for the year ended April 30, 2020 due to a reset provision in its convertible notes which was not calculated in that year. The reset provision also resulted in a down round provision impacting paid in capital and retained earnings. The impact of the restatement effects the derivative liability, change in fair value, paid in capital, accumulated deficit, provision for income tax plus net loss for the year. The changes and impact of the restatement are shown in the table below: For Year End April 30, 2020 Liabilities As Reported Adjustment Restated Accounts payable 364,199 364,199 Accrued license agreement payment 71,300 71,300 Accrued interest and fees 178,066 178,066 Customer deposits 45,695 45,695 Derivative liability 1,333,288 323,929 1,657,217 Convertible notes - net of discount 821,949 821,949 Payables - related party 970,547 970,547 notes payable 424,226 424,226 Total current liabilities 4,209,270 323,929 4,533,199 Stockholder’ deficit Common stock 905 905 Paid in capital 6,288,325 903,270 7,191,595 Accumulated deficit (10,193,808) (1,227,199) (11,421,007) Total (3,904,234) (323,929) (4,228,507) Non- controlling interest (161,256) (161,256) Total stockholders’ deficit (4,065,490) (323,929) (4,389,763) total liabilities and stockholders’ deficit 143,780 143,780 Income(Expense) Loss from operations (903,440) (903,440) Other income (expense) Gain(loss) on shares issued for service 11,338 11,338 Gain (loss) on cancellation of stock 96,518 96,518 Gain (loss) on notes payable (2,178,519) (2,178,519) Finance and interest cost on notes (341,098) (341,098) Interest expense (146,299) (146,299) Gain (loss) on derivative liabilities 2,307,215 (323,929) 1,983,286 Gain on extinguishment of debt 204,906 204,906 Total other income (expense) (45,939) (323,929) (369,868) Net gain (loss) (949,379) (323,929) (1,273,308) Non- controlling interest in net loss 31,653 31,653 Net gain(loss) attributed to the Company (917,726) (323,929) (1,241,655) Cash flows from operating activities Net loss (949,379) (323,929) (1,273,308) Change in derivative liability 2,307,215 323,929 1,983,386 Net cash used in operating activities (328,733) -- (328,733) The restatement for the year ended April 30, 2020 did not impact cash flows for net cash used in operating activities as the change in net loss was offset by the change on derivative liabilities.

Note 3. Summary of Significant

Note 3. Summary of Significant Accounting Policies	12 Months Ended
	Apr. 30, 2021
Notes
Note 3. Summary of Significant Accounting Policies	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is April 30. Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles – Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company has determined that there is no impact on its consolidated financial statements from the adoption of this accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company has determined that there is no impact on its consolidated financial statements from the adoption of this accounting pronouncement. In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company did adopt the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019. As of August 30, 2019 the lease was cancelled by the landlord thus no lease use and liability was reported as of April 30, 2021 and 2020 . In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31. 2001 and early adoption is permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on 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. Consolidation and Non-Controlling Interest . These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 5,441,436 common shares, or 23,72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835. Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. On April 30, 2019, the Company impaired its licenses agreement of $378,600. Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share As of April 30, 2021, convertible debt, related accrued interest payable plus warrants, options and convertible preferred shares are convertible into 114,969,664 shares of the Company’s common stock. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, 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. As of April 30, 2021 and 2020, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2021 and 2020 Total Level 1 Level 2 Level 3 2020 Derivative liabilities (Restated) $ 1,657,217 $ - $ - 1,657,217 Total liability measured at fair value $ 1,657,217 $ - $ - $ 1,657,217 2021 Derivative liabilities $ 910,511 $ - $ - $ 910,511 Total liability measured at fair value $ 910,511 $ - $ - $ 910,511 Derivative Liabilities We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. 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. Non-Monetary Transactions All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. C ash and Cash Equivalents The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents. Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products of $55,871, work in progress of zero and finished goods for sale of $13,510. Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets which is 36 months. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets

Note 4. License Agreement

Note 4. License Agreement	12 Months Ended
	Apr. 30, 2021
Notes
Note 4. License Agreement	NOTE 4 – LICENSE AGREEMENT Effective July 15, 2016, the Company executed documents intended to finalize the acquisition of 100% of Defense Technology Corporation, a non-related privately held Colorado company ("DTC"), a developer of defense, detection and protection products to improve security for Anchor schools and other public facilities. Subsequently, the Company and DTC mutually agreed to rescind the acquisition of DTC and entered into a Rescission Agreement and Mutual Release (the "Rescission Agreement"), dated October 17, 2016. In connection with the Rescission Agreement with the Company, DTC rescinded its agreement with the inventor and developer of the technology and assets that were subject to the original agreement between the Company and DTC. On October 19, 2016, the Company entered into a new Definitive Agreement with Controlled Capture Systems, LLC ("CCS"), representing the inventor of the technology and assets previously acquired by DTC, that included a new exclusive Patent License Agreement and Independent Contractor agreement. Under the license agreement with CCS, the Company acquired the world-wide exclusive rights and privileges to the CCS security technology, patents, products and improvements. The term of the License Agreement will be from October 19, 2016 until the expiration of the last to expire of the licensed issued patents or patents to be issued. The Company agreed to pay CCS an initial licensing fee of $25,000 and to pay ongoing royalties at the end of each six-month period at the rate of the greater of 5% of gross sales used or sold, or the minimum royalty payment of $25,000. The Company also agreed to compensate investors that have provided funding for the development of CCS's technology with 2,667 shares of the Company's common stock. Additionally, CCS will be entitled to receive 167 shares of the Company's common stock upon completed sales of 1,000 passive scanner units based on the CCS technology. The Independent Contractor Agreement between the Company and CCS provides that CCS will provide support for the development of the security technology and products. An initial payment of $5,000 was paid to CCS plus ongoing hourly compensation for services provided. The Company capitalized the costs to acquire the License Agreement, including the $25,000 initial licensing fee and the estimated value of $353,600 of the 2,667 shares of the Company's common stock issued on November 10, 2016 to the CCS investors, which value was based on the closing market price of the Company's common stock on the date of the Definitive Agreement. The Company has recorded a current liability of $121,300 in its consolidated balance sheet as of April 30, 2021 and $71,300 as of April 30, 2020. Once sales of products based on the CCS technology begin, the Company will amortize the capitalized costs over the estimated life of the license agreement as determined by the legal life of patents issued. On January 15, 2017, the Company transferred the License Agreement to PSSI in exchange for 15,000,000 common shares of PSSI, or 65.38% ownership. During the FY 2018 the Company increased its ownership of PSSI to 17,500,000 shares or 76.28% of the Company The Company plans to continue the development of the technology and conduct all sales and marketing activities in PSSI. On January 22, 2017, the Company and CCS entered into an Amendment to the Definitive Agreement, whereby CCS consented to the transfer of the Definitive Agreement, Patent License Agreement and Independent Contractor Agreement to PSSI and agreed to extend the due dates of certain payments due CCS to April 30, 2017. In exchange, CCS received 100,000 shares of PSSI common stock. Also in connection with the Amendment to the Definitive Agreement, the investors that provided funding for the development of CCS's technology received 500,000 shares of PSSI common stock. The Company reviewed its valuation of the license agreement and as of April 30, 2019 the Company elected to fully impair its licenses agreement resulting in an impairment loss of $378,600.

Note 5. Related Party Transacti

Note 5. Related Party Transactions and Balances	12 Months Ended
	Apr. 30, 2021
Notes
Note 5. Related Party Transactions and Balances	NOTE 5: RELATED PARTY TRANSACTIONS Payables – Related Parties During the years ended April 30, 2021 and 2020, management and administrative services were compensated by the Company pursuant to: a Service Agreement between the Company and Merrill Moses, President, CEO, Secretary, acting CFO and director, dated April 25, 2016; a Service Agreement between the Company and Charles Hooper, director, dated May 20, 2016; a Service Agreement between the Company and Stephen Studdert, former President, CEO, Secretary, acting CFO and director, dated April 30, 2011; and an Administration Agreement with EMAC Handles AG (“EMAC”), a shareholder of the Company and PSSI, executed on March 15, 2011 and renewed on May 1, 2014. During the year ended April 30, 2021, management and administrative services were compensated by PSSI pursuant to a Service Agreement between PSSI and Merrill Moses, dated January 12, 2017 and effective February 1, 2017 and an Administration and Management Agreement dated January 12, 2017 between PSSI and RAB Investments AG (“RAB”), a significant lender of the Company and a shareholder of PSSI. The fees are based on services provided and invoiced by the related parties on a monthly basis and the fees are paid in cash when possible or with the Company’s common stock. The Company also, from time to time, has some of its expenses paid by related parties with the intent to repay. These types of transactions, when incurred, result in payables to related parties in the Company's consolidated financial statements as a necessary part of funding the Company's operations. Previously on December 11, 2018, the Board of Directors resolved to change the terms of the company’s Series A and Series B Preferred Shares from ten (10) shares of DTII common stock for each one (1) share of Preferred Stock, to five (5) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms applied to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. As of April 30, 2021 and 2020, the Company had payable balances due to related parties totaling $1,249,818 and $970,547, respectively, which resulted from transactions with shareholders, officers and directors of the Company. Notes Payable On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. On July 6, 2018, the Company signed an investment agreement with a third party. Under the terms of the agreement the Company receive $250,000 through the Company attorney’s trust account. On July 12, 2018, the Company received the $250,000 less wire and legal payment of $10,045. In addition the note holder will receive a royalty of 5% up to $250,000 and then a royalty of 3.5% for two years thereafter. The note holder will receive 150,000 shares of the Company’s common stock plus 100,000 warrants to purchase common shares within three years at $2.50 per share. On July 18, 2018, the Company entered into a promissory note of $114,226.26 with interest rate of 8% per annum with Haynie & Company the Company’s former auditors. Under the terms of the agreement commencing August 15, 2018 the Company is to pay Haynie $5,000 per month. In addition the Company shall pay the note holder 20% of any funding event of private or public equity. As of April 30, 2021 the Company owed the note holder $52,542 plus interest. As of April 30, 2021 the note is in default. On January 26, 2019, the Company approved a loan from Brian McLain of $275,000. The note is convertible into common stock of the Company and is non-dilutive for 2 years from date of the note. In addition the Company granted the lender 100,000 warrants convertible into common shares at $1.00 per share. As of April 30, 2021 the $25,000 balance of the loan was paid.

Note 6. Convertible Debt

Note 6. Convertible Debt	12 Months Ended
	Apr. 30, 2021
Notes
Note 6. Convertible Debt	NOTE –6: CONVERTIBLE DEBT On March 10, 2016, the Company entered into a convertible promissory note for $17,000 with ACM Services GmbH, which bears interest at an annual rate of 6% and is convertible into shares of the Company’s common stock at $0.05 per share. The Company recorded a debt discount and a beneficial conversion feature of $17,000 at the inception of the note. As of April 30, 2021 the balance of the notes was $7,000 plus interest. Pursuant to a Securities Purchase Agreement dated July 18, 2016 (the "July 2016 SPA", the Company entered into a Senior Secured Convertible Promissory Note (the "July 2016 Note") with Firstfire Global Opportunities Fund, LLC ("Firstfire) for $189,000. The July 2016 Note was in default with respect to the maturity date, and the Company was in default on certain terms of the July 2016 SPA, including calculation of exercise prices on Firstfire debt conversions and limitations on the Company entering into subsequent "Variable Rate Transactions." On August 9, 2017, the Company and Firstfire entered into a Waiver and Settlement Agreement whereby the Company will issue an additional 8,667 shares of its common stock to Firstfire to cure the deficiency of shares previously issued in the debt conversions. Further, Firstfire agreed to waive any default with respect to the subsequent variable rate transactions. As of April 30, 2021 the balance due on the note was zero. On February 16, 2018 Passive Security Scan Inc, a subsidiary of the Company issued a $20,000 convertible note to Stuart Young. The note bears interest at 6% and is convertible after 6 months from the date of the note into stock of either PSSI or the Company at 50% discount to the 10 day trailing trading value of the Company’s common stock. On March 5, 2018, the Company subsidiary PSSI entered into a note agreement with Premium Marketing Associates, LLC for $25,000. The funds were designated for use in a marketing agreement with the Edward Fitzgerald Group for raising funds for PSSI. The note was to be repaid from investment fund generated by the Fitzgerald group plus 15% of the funds generated are paid to the investor. On July 6, 2018, the Company signed an investment agreement with a third party. Under the terms of the agreement the Company receive $250,000 through the Company attorney's trust account. On July 12, 2018, the Company received the $250,000 less wire and legal payment of $10,045. In addition the note holder will receive a royalty of 5% up to $250,000 and then a royalty of 3.5% for two years thereafter. The note holder received 150,000 shares of the Company's common stock plus 100,000 warrants to purchase common shares within three years at $2.50 per share. On September 6, 2018, the company received $250,000 upon issuance of a debenture related to a certain securities purchase agreement with Ionic Ventures. The debenture bears interest at 15% per annum. The 15% original issue discount debenture (face amount $275,000) is for a six-month period and is convertible into shares of the company's common stock at an initial conversion price of $0.60 per share. Also, the debenture holder received 100,000 common stock purchase warrants to purchase DTII common stock, which may be exercised for up to three years at an initial exercise price of $0.70 per share. The note and all subsequent notes from Ionic contain reset provisions. Based on the reset provision, the conversion price as of April 30, 2021 was $0.0084 per share and the number of warrants increased to 8,333,333. The Company did not meet its payment obligation so Ionic granted an extension for an additional $30,000 being added to the principal. On October 4, 2018, the Company entered into an agreement with RAB Investments AG to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. As of April 30, 2021, the outstanding balance of the notes were $318,127 plus interest On January 26, 2019, the Company approved a loan from Brian McLain of $275,000. The note is convertible into common stock of the Company and is non-dilutive for 2 years from date of the note. In addition the Company granted the lender 100,000 warrants convertible into common shares at $1.00 per share. As of April 30 2021 the loan balance was zero. On March 26, 2019, the Company entered into an agreement with Iconic Ventures, LLC to consolidate all RAB outstanding notes issued by the Company prior to October 31, 2018. Under the terms of the agreement the Company agreed to accept a six percent interest to be calculated on all the notes since their inception. In addition, the Company issued 300,000 three year warrants with a strike price of $0.70 per share. The note and all subsequent notes from Ionic contain reset provisions Based on the rest provision the conversion price as of April 30, 2021 was $0.0084 per share and the number of warrants increased to 25,000,000. The agreement resulted in a new note for $330,626 which included the additional interest and retired the original notes. As of April 30, 2021, the balance of the note was $55,000 On May 6, 2019, the Company issued an 8% convertible note to Black Ice Advisors, LLC for $57,500 which matures on May 6, 2020. The note redeemable at a premium up to 140% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 60% of the lowest trading price twenty days prior to conversion. On December 19, 2019 Crown Bridge purchased the note from Black Ice. As part of the transaction the Company paid Black Ice $35,000 and Crown Bridge assume the note including accrued interest and penalties which has a face value of $48,871. The Company accounted for the difference of $23,000 as financing costs and $3,371 as interest. In addition the Company did a true up on another Crown note to the amount of $8,125. AS of April 30, 2021 the balance of the note was zero. On April 21, 2020, the Company issued a 10 % convertible note to Power Up Lending for $78,000 which matures on April 21, 2021. The note is convertible 180 days from the date of the note into common stock of the Company at 61% of the average of the lowest three trading prices 20 days prior to conversion or may be redeemed up to 180 days after issuance for 139% of the face value plus accrued interest. As of April 30, 2021 the balance of the note was zero. . On May 10, 2019, the Company entered into a settlement agreement with Firstfire Global for payment of the original note for $189,000 issued on July 18, 2016. Under the terms of the agreement the Company paid Firstfire $65,000 on May 10, 2019 and $10,000 to be paid on or before May 31, 2019. In addition Firstfire will receive 150,000 shares of the Company. As the $10,000 was not received by April 30, 2020 Firstfire will receive additional shares for the $10,000. As of April 30, 2021 the balance due on the note was zero. On July 11, 2019, the Company issued an 8% convertible note to GS Capital Partners, LLC for $58,000 which matures on July 11, 2020. The note redeemable at a premium up to 135% of the face value within 180 days of issuance or is convertible after 180 days to the Company common stock at 62% of the lowest trading price twenty days prior to conversion. As of April 30, 2021 the note and interest was paid in full. On November 1, 2019, the Company issued a convertible note to Adar Alef, LLC for $40,700 with a $3,700 original discount. The note matures on October 31, 2020 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company after 180 days at the rate of 70% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to135% above face value. As of April 30, 2021 the note and interest was paid in full On November 12, 2019, the Company issued a convertible note to Platinum Point Capital, LLC for $41,250 with an original discount of $3,750. The note matures on November 12, 2020 bearing interest at the rate of 8% per annum with a default rate of 24%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer after 90 days and within 180 days from issuance at a premium rates of 140% above face value. As of April 30, 2021 the note and interest was paid in full On November 12, 2019, the Company issued a convertible note to Jefferson Street Capital, LLC for $41,250 with an original discount of $3,750. The note matures on November 12, 2020 bearing interest at the rate of 8% per annum with a default rate of 24%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer after 90 days and within 180 days from issuance at a premium rates of 140% above face value. As of April 30, 2021 the note and interest was paid in full On December 20, 2019, the Company issued a convertible note to Lliah for $63,950 with an original discount of $8,950. The note matures on December 19, 2020 bearing interest at the rate of 8% per annum. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value. As of April 30, 2021 the note and interest was paid in full On January 10, 2020, the Company issued a convertible note to Crown Bridge Partners, LLC with a principal; amount of $171,000 and a prorate original discount of $15,000. The first tranche of the note received by the Company was a face value of $57,000 and net amount received of $50,000. Each tranche of the note matures twelve months from receipt of the tranche and bears interest at the rate of 10% per annum with a default rate of 15%. The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 125% above face value. As of April 30, 2021 the principal balance of the note was$3,323. On January 13, 2020, the Company issued an additional note to Ionic Ventures, LLC for $220,000 with an original discount of $20,000. The note is part of a securities purchase agreement dated August 31, 2018. The note matures on June 20, 2020 bearing interest at the rate of 15% per annum. The note is convertible into common stock of the Company at $0.60 per share or of 60% of the lowest trading price for twenty days prior to conversion, whichever is the lowest. The note and all subsequent notes from Ionic contain reset provisions. Based on the reset provision the conversion price as of April 30, 2021 was $0.0084 per share. An additional $5,000 was added to the note for note extension leaving the balance as of April 30, 2021 of $225,000. On April 21, 2020, the Company issued an additional note to Power Up Lending LLC for $78,000 with an original discount of $3,000. The note matures on April 21, 2021 bearing interest at the rate of 10% per annum. The note is convertible after 180 days from issuance into common stock of the Company at 61% of the lowest trading price for twenty days prior to conversion. As of April 30, 2021 the note was paid in full. On September 8, 2020, the Company issued a note to Diamond Investments for $75,350 with an original discount of $6,850. The note matures on September 8, 2021 bearing interest at the rate of 8% per annum. The note is convertible after 180 days from issuance into common stock of the Company at 70% of the lowest trading price for twenty days prior to conversion. As of April 30, 2021 the note was paid in full. During the year ended April 30, 2020, the Company issued a total of 3,258,322 shares of its common stock in the conversion of $232,419 convertible notes principal and accrued interest payable. During the year ended April 30, 2021, the Company issued a total of 81,186,331 shares of its common stock in the conversion of $702,327 convertible notes principal and accrued interest payable. As of April 30, 2021, and April 30, 2020, the convertible debt outstanding, net of discount, was $805,890 and $821,949, respectively. During the years ended April 30, 2021 and 2020, we had the following activity in our derivative liabilities: Balance at April 30, 2019 $ 1,252,539 Issuance and conversion of convertible debt, net 2,387,964 Gain on derivative (Restated) (1,983,286) Balance at April 30, 2020 (Restated) 1,657,217 Issuance and conversion of convertible debt, net (553,782) Gain on derivative liability (192,924) Balance at April 30, 2021 $ 910,511 The estimated fair value of the derivative liabilities at April 30, 2021 was calculated using the Black-Scholes pricing model with the following assumptions: Risk-free interest rate 1.80% Expected life in years 0.25 Dividend yield 0% Expected volatility 420.00%

Note 7. Equity

Note 7. Equity	12 Months Ended
	Apr. 30, 2021
Notes
Note 7. Equity	NOTE 7 - EQUITY Preferred Stock The Company has 20,000,000 shares of $0.0001 par value preferred stock authorized and has designated a Series A, a Series B and a series C preferred stock. The Company has authorized 5,000,000 series A and B shares each plus 1,500,000 series C preferred shares Each share of the Series A preferred stock is convertible into ten common shares and carries voting rights on the basis of 100 votes per share. Each share of the Series B preferred stock is convertible into ten common shares and carries no voting rights. Each of the Series C preferred shares are non-voting and are convertible to common stock as a “Blank Check” designation with terms and conditions as set by the board of directors. During the year ended April 30, 2019 the Company converted 200,000 shares of Series A preferred into 2,000,000 shares of common stock. On May 20, 2019, the Company approved the issuance of 2,831,350 shares of its common stock for the conversion of 283,135 for Series A preferred with a value of $28. As of April 30, 2021 the Common shares had not been issued and the conversion was not completed. During the year ended April 30, 2021 the Company issued 244,700 shares of series C preferred shares with a value of face value of $210,75, net of discount for $200,000 in cash. As of April 30, 2019 the Company had 2,925,369 shares of Series A, 520,000 Series B shares and 244,700 shares of series C preferred shares issued and outstanding. On May 9, 2019, DTII’s Board of Directors unanimously resolved to revise the terms of the company’s Series A and Series B Preferred Shares. Under the new terms, the conversion right of both Series A and B Preferred Shares was changed from five (5) shares of DTII common stock for each one (1) share of Preferred Stock, to a new conversion right of ten (10) shares of DTII common stock for each one (1) share of Preferred Stock. The revised conversion terms apply to all issued and outstanding Preferred Shares and to future issuances of Series A and Series B Preferred Stock. The Board received the unanimous consent to the changed terms from each current Preferred shareholder Common Stock: The Company has 400,000,000 shares of $0.0001 par value common stock authorized. During the year ended April 30, 2020 the Company issued 3,258,322 shares of common stock with a value of $232,419 for debt. During the year ended April 30, 2020 the Company issued 386,091 shares of common stock with a value of $90,245 for accounts payable. During the year ended April 30, 2020, the Company issued 798,200 shares of its common stock for service with a value of $166,779. During the year ended April 30, 2020, the Company cancelled 408,333 shares of its common stock for service with a value of $96,517. The shares were cancelled as they had been authorized by the Company but never issued by the transfer agent thus the Company elected to cancel the shares. The cancellation resulted in a gain on cancellation of shares of $96,517. During the year ended April 30, 2021 the Company issued 81,186,321 shares of common stock with a value of $702,327 for the conversion of convertible debt.

Note 8. Warrants and Options

Note 8. Warrants and Options	12 Months Ended
	Apr. 30, 2021
Notes
Note 8. Warrants and Options	NOTE 8 –WARRANTS AND OPTIONS During the year ended April 30, 2019 the Company 600,000 warrants with a conversion price of $0.70 to $2.50 to four individuals and 250,000 options with a conversion price of $1,00 to one individual. The warrants have a three year term and are convertible into the common shares of the Company. Of the 600,000 warrants issued, the Company issued 400,000 warrants to Ionic Ventures as part of the convertible notes. The warrants contained an antidilution and reset provision to adjust to futures shares issued at a conversion price lower than the initial conversion price of $0.70. Along with the reset provision the length of maturity of the warrants was extended. Based on the reset provisions the number of warrants increased to 33,333,333 with a reset conversion price of $0.0084 resulting in a down round amount of $903,270 during the year ended April 30, 2020. A summary of the Company’s stock options and warrants as of April 30, 2021, and changes during the two years then ended is as follows: Options and Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2019 850,000 1.14 2.75 $816,000 Granted - - — — Exercised - - — — Forfeited or expired - - — — Outstanding and exercisable at April 30, 2020 850,000 1.14 1.75 $ 882,300 Granted 32,933,333 0.0084 2.50 — Exercised - - — — Forfeited or expired - - — — Outstanding and exercisable at April 30, 2021 33,783,333 0.037 2.48 $ 239,861 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on our closing stock price of $0.0155 as of April 30, 2021, which would have been received by the holders of in-the-money options had the option holders exercised their options as of that date.

Note 9 - Income Tax

Note 9 - Income Tax	12 Months Ended
	Apr. 30, 2021
Notes
Note 9 - Income Tax	NOTE 9 – INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by the valuation allowances when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company’s deferred tax assets for the Company consisted of the following as of April 30, 2021 and 2020 2021 2020 Restated Income/(Loss) Before Income Taxes $ (1,845,644) $ (1,273,308) Taxable income(loss) (1,652,720) 876,695 Valuation Allowance 1,018,612 671,541 Net Operating Losses (4,850,534) (3,197,814) Tax Rate 21% 21% Deferred Tax Assets (1,018,612) (671,541) Valuation Allowance 1,018,612 671,541 Net Deferred Tax Assets $ - $ - The Company had a net loss of for the years ended April 30, 2020 and 2021, respectively. As of April 30, 2021, the Company had a net operating loss carry forward of $4,826,054 which can be used to offset future taxable income. The effective rate of corporate income tax was reduced from a maximum rate of 35% to 21% effective in the tax year 2017. A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended April 30, 2020 and 2021 as follows: 2020 2021 U.S. federal statutory rate 21% 21% Net operating loss (21%) (21%) Effective tax rate -% -% The Company’s tax years within the United States remain open for review back to 2016. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

9 - Contingencies and Commitmen

9 - Contingencies and Commitments	12 Months Ended
	Apr. 30, 2021
Notes
9 - Contingencies and Commitments	NOTE 10 – COMMITMENTS AND CONTINGENCIES The Company has the following commitments as of April 30, 2021: a) Administration Agreement with EMAC Handels AG, renewed effective May 1, 2014 for a period of three years. Monthly fee for administration services of $7,500 office rent of $250 and office supplies of $125. Extraordinary expenses are invoiced by EMAC on a quarterly basis. The fee may be paid in cash and or with common stock. b) Service Agreement signed April 25, 2016 with Merrill W. Moses, President, Director and CEO, for services of $7,500 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. c) Service Agreement signed May 20, 2016 with Charles C. Hooper, Director, for services of $5,000 per month beginning May 2016 and the issuance of 233 restricted common shares of the Company. The fees may be paid in cash and or with common stock. d) Administration and Management Agreement of PSSI signed January 12, 2017 with EMAC Handels AG, for general fees of $5,000 per month, office rent of $250 and telephone of $125 beginning January 2017, the issuance of 2,000 common shares of PSSI and a 12% royalty calculated on defines sales revenues payable within 10 days after the monthly sales. . e) Service Agreement of PSSI signed January 12, 2017 with Merrill W. Moses, President, Director and CEO, for services of $2,500 per month beginning February 2017 and the issuance of 333 common shares of PSSI. f) Business Development and Consulting Agreement of PSSI signed January 15, 2017 with WSMG Advisors, Inc., for finder’s fees of 10% of funding raised for PSSI and the issuance of 1,000 common shares of PSSI.

10 - Lease

10 - Lease	12 Months Ended
	Apr. 30, 2021
Notes
10 - Lease	NOTE 11: LEASE On October 16, 2018, the Company signed a three year lease for the Company’s warehouse space effective on November 1, 2018 through October 31, 2021. The lease is for approximately 4,700 square feet of warehouse space with a gross monthly rental cost including common area charges of $3,250. The lease was terminated by the landlord on August 30, 2019 with the outstanding balance due of $11,230.

11 - Subsequent Events

11 - Subsequent Events	12 Months Ended
	Apr. 30, 2021
Notes
11 - Subsequent Events	NOTE 12– SUBSEQUENT EVENTS On May 7, 2021. the Company converted $34,604 of debt and interest into 4,119,495 shares of common stock. On May 18, 2021, the Company converted $35,232 of debt and interest into 4,194,277 shares of common stock. On June 1, 2021, the Company repaid $30,000 of notes payable to a related party. On June 7, 2021, the Company filed an amendment to the Articles of Incorporation increasing the authorized shares of common stock to 600,000,000 with a par value of $0.0001 and the total number of preferred shares at 20,000,000, par value $0,0001. On June 24, 2021, the Company issued 114,500 shares of Series C preferred shares with a value of 98,750 for cash. On June 30, 2021 the Company redeemed 30,000 series C preferred shares for 2,918,750 shares of common stock with a value of $23,350. On July 21, 2021 the Company converted 32,002 of debt and interest into 5,861,112 shares of common stock. The Company has evaluated subsequent events to determine events occurring after April 30, 2021 through August 13, 2021 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.

1. Nature of Operations and C_2

1. Nature of Operations and Continuation of Business: Going Concern (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Going Concern	Going Concern These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applicable to a going concern. Through April 30, 2021, the Company had revenues of $15,130, has accumulated deficit of $13,229,003 and a working capital deficit of $4,074,807 and expects to incur further losses in the development of its business, all of which cast substantial doubt about the Company’s ability to continue as a going concern. Management plans to continue to provide for the Company's capital needs during the year ending April 30, 2021 by issuing debt and equity securities and by the continued support of its related parties. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. There is no assurance that funding will be available to continue the Company’s business operations.

Note 3. Summary of Significan_2

Note 3. Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Basis of Presentation	Basis of Presentation These consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The Company’s fiscal year end is April 30.

Note 3. Summary of Significan_3

Note 3. Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued Accounting Standards Update ("ASU") No. 2017-4, "Intangibles – Goodwill and Other (Topic 350): "Simplifying the Test for Goodwill Impairment." This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit's goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. A public business entity that is an SEC filer should adopt the amendments in this Update for its annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The Company has determined that there is no impact on its consolidated financial statements from the adoption of this accounting pronouncement. In January 2017, the FASB issued ASU No. 2017-1, "Business Combinations (Topic 805): Clarifying the Definition of a Business." The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments of this ASU are effective for public business entities for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments in this Update are to be applied prospectively on or after the effective date. The Company has determined that there is no impact on its consolidated financial statements from the adoption of this accounting pronouncement. In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company did adopt the new accounting pronouncement and is recording a lease use asset and lease liability as of May 31, 2019. As of August 30, 2019 the lease was cancelled by the landlord thus no lease use and liability was reported as of April 30, 2021 and 2020 . In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU) No 2020-06 Debt with Conversion and Other Options (Subtopic 470-20) and Derivative and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40), Accounting for Convertible Instruments and Contract’s in an Entity’s own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU simplifies the diluted net income per share calculation in certain areas. The ASU is effective for annual and interim periods beginning after December 31. 2001 and early adoption is permitted for fiscal years beginning after December 15, 2020 and interim periods within those fiscal years. The Company is currently evaluating the impact that this new guidance will have on 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.

Note 3. Summary of Significan_4

Note 3. Summary of Significant Accounting Policies: Consolidation and Non-Controlling Interest (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Consolidation and Non-Controlling Interest	Consolidation and Non-Controlling Interest . These consolidated financial statements include the accounts of the Company, and its wholly owned subsidiary, Long Canyon, through January 15, 2017, and its majority-owned subsidiary, PSSI, from its formation on January 15, 2017. All inter-company transactions and balances have been eliminated. The non-controlling interest in PSSI, representing 5,441,436 common shares, or 23,72%, was acquired by several individuals and entities, including related parties, in exchange for services valued at $6,100 and the extinguishment of Company accounts payable – related parties with a book value of $9,835.

Note 3. Summary of Significan_5

Note 3. Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. On April 30, 2019, the Company impaired its licenses agreement of $378,600.

Note 3. Summary of Significan_6

Note 3. Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Basic and Diluted Net Loss Per Share	Basic and Diluted Net Loss per Share The Company computes net loss per share in accordance with ASC 260, Earnings per Share As of April 30, 2021, convertible debt, related accrued interest payable plus warrants, options and convertible preferred shares are convertible into 114,969,664 shares of the Company’s common stock.

Note 3. Summary of Significan_7

Note 3. Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes

Note 3. Summary of Significan_8

Note 3. Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and 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. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Note 3. Summary of Significan_9

Note 3. Summary of Significant Accounting Policies: Financial Instruments (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Financial Instruments	Financial Instruments Pursuant to ASC 820, Fair Value Measurements and Disclosures Financial Instruments, 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. As of April 30, 2021 and 2020, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. Liabilities measured at fair value on a recurring basis were estimated as follows at April 30, 2021 and 2020 Total Level 1 Level 2 Level 3 2020 Derivative liabilities (Restated) $ 1,657,217 $ - $ - 1,657,217 Total liability measured at fair value $ 1,657,217 $ - $ - $ 1,657,217 2021 Derivative liabilities $ 910,511 $ - $ - $ 910,511 Total liability measured at fair value $ 910,511 $ - $ - $ 910,511

Note 3. Summary of Significa_10

Note 3. Summary of Significant Accounting Policies: Derivative Liabilities (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Derivative Liabilities	Derivative Liabilities We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. 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.

Note 3. Summary of Significa_11

Note 3. Summary of Significant Accounting Policies: Non-monetary Transactions (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Non-monetary Transactions	Non-Monetary Transactions All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued.

Note 3. Summary of Significa_12

Note 3. Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.

Note 3. Summary of Significa_13

Note 3. Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Cash and Cash Equivalents	C ash and Cash Equivalents The Company considers all investments purchased with original maturity of three or fewer months to be cash equivalents.

Note 3. Summary of Significa_14

Note 3. Summary of Significant Accounting Policies: (d) Inventory (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
(d) Inventory	Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make products of $55,871, work in progress of zero and finished goods for sale of $13,510.

Note 3. Summary of Significa_15

Note 3. Summary of Significant Accounting Policies: Equipment (Policies)	12 Months Ended
	Apr. 30, 2021
Policies
Equipment	Equipment Equipment is carried at the cost of acquisition and depreciated over the estimated useful lives of the assets which is 36 months. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets

NOTE 2 - RESTATEMENT OF CONSO_2

NOTE 2 - RESTATEMENT OF CONSOLIDATED FINANCIALS STATEMENTS FOR YEAREND APRIL 30, 2020: Restatement of Consolidated Financials Statements for Yearend April 30, 2020 (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Restatement of Consolidated Financials Statements for Yearend April 30, 2020	For Year End April 30, 2020 Liabilities As Reported Adjustment Restated Accounts payable 364,199 364,199 Accrued license agreement payment 71,300 71,300 Accrued interest and fees 178,066 178,066 Customer deposits 45,695 45,695 Derivative liability 1,333,288 323,929 1,657,217 Convertible notes - net of discount 821,949 821,949 Payables - related party 970,547 970,547 notes payable 424,226 424,226 Total current liabilities 4,209,270 323,929 4,533,199 Stockholder’ deficit Common stock 905 905 Paid in capital 6,288,325 903,270 7,191,595 Accumulated deficit (10,193,808) (1,227,199) (11,421,007) Total (3,904,234) (323,929) (4,228,507) Non- controlling interest (161,256) (161,256) Total stockholders’ deficit (4,065,490) (323,929) (4,389,763) total liabilities and stockholders’ deficit 143,780 143,780 Income(Expense) Loss from operations (903,440) (903,440) Other income (expense) Gain(loss) on shares issued for service 11,338 11,338 Gain (loss) on cancellation of stock 96,518 96,518 Gain (loss) on notes payable (2,178,519) (2,178,519) Finance and interest cost on notes (341,098) (341,098) Interest expense (146,299) (146,299) Gain (loss) on derivative liabilities 2,307,215 (323,929) 1,983,286 Gain on extinguishment of debt 204,906 204,906 Total other income (expense) (45,939) (323,929) (369,868) Net gain (loss) (949,379) (323,929) (1,273,308) Non- controlling interest in net loss 31,653 31,653 Net gain(loss) attributed to the Company (917,726) (323,929) (1,241,655) Cash flows from operating activities Net loss (949,379) (323,929) (1,273,308) Change in derivative liability 2,307,215 323,929 1,983,386 Net cash used in operating activities (328,733) -- (328,733)

Note 3. Summary of Significa_16

Note 3. Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Fair Value, Assets Measured on Recurring Basis	Total Level 1 Level 2 Level 3 2020 Derivative liabilities (Restated) $ 1,657,217 $ - $ - 1,657,217 Total liability measured at fair value $ 1,657,217 $ - $ - $ 1,657,217 2021 Derivative liabilities $ 910,511 $ - $ - $ 910,511 Total liability measured at fair value $ 910,511 $ - $ - $ 910,511

Note 6. Convertible Debt_ Sched

Note 6. Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Schedule of Derivative Liability Related to the Conversion Feature	Balance at April 30, 2019 $ 1,252,539 Issuance and conversion of convertible debt, net 2,387,964 Gain on derivative (Restated) (1,983,286) Balance at April 30, 2020 (Restated) 1,657,217 Issuance and conversion of convertible debt, net (553,782) Gain on derivative liability (192,924) Balance at April 30, 2021 $ 910,511

Note 6. Convertible Debt_ Sch_2

Note 6. Convertible Debt: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	Risk-free interest rate 1.80% Expected life in years 0.25 Dividend yield 0% Expected volatility 420.00%

Note 8. Warrants and Options_ D

Note 8. Warrants and Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Tables)	12 Months Ended
	Apr. 30, 2021
Stock Options
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award	Options and Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term (Years) Aggregate Intrinsic Value Outstanding and exercisable at April 30, 2019 850,000 1.14 2.75 $816,000 Granted - - — — Exercised - - — — Forfeited or expired - - — — Outstanding and exercisable at April 30, 2020 850,000 1.14 1.75 $ 882,300 Granted 32,933,333 0.0084 2.50 — Exercised - - — — Forfeited or expired - - — — Outstanding and exercisable at April 30, 2021 33,783,333 0.037 2.48 $ 239,861

Note 9 - Income Tax_ Schedule o

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2021 2020 Restated Income/(Loss) Before Income Taxes $ (1,845,644) $ (1,273,308) Taxable income(loss) (1,652,720) 876,695 Valuation Allowance 1,018,612 671,541 Net Operating Losses (4,850,534) (3,197,814) Tax Rate 21% 21% Deferred Tax Assets (1,018,612) (671,541) Valuation Allowance 1,018,612 671,541 Net Deferred Tax Assets $ - $ -

Note 9 - Income Tax_ Schedule_2

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Apr. 30, 2021
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2020 2021 U.S. federal statutory rate 21% 21% Net operating loss (21%) (21%) Effective tax rate -% -%

1. Nature of Operations and C_3

1. Nature of Operations and Continuation of Business (Details)	12 Months Ended
	Apr. 30, 2021
Details
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	May 27, 1998
Stockholders' Equity, Reverse Stock Split	On January 19, 2018, the Board of Directors, with the approval of a majority of the shareholders, passed a resolution to effect a reverse split of the Company’s outstanding common stock on a 1 share for 1,500 shares (1:1500) basis. The reverse split was effective on March 20, 2018. The number of shares in the financials are reflective of the reverse split.

1. Nature of Operations and C_4

1. Nature of Operations and Continuation of Business: Going Concern (Details) - USD ($)	12 Months Ended		154 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2021
Details
Net gain (loss) attributed to the Company	$ 1,802,489	$ 1,241,654	$ 13,229,003
Working capital deficit	$ 4,074,807		$ 4,074,807

Note 3. Summary of Significa_17

Note 3. Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Details)	12 Months Ended
	Apr. 30, 2021USD ($)
Details
Impairment of Long-Lived Assets Held-for-use	$ 378,600

Note 3. Summary of Significa_18

Note 3. Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Details)	Apr. 30, 2021shares
Details
Convertible debt and related accrued interest payable convertible into common shares	114,969,664

Note 3. Summary of Significa_19

Note 3. Summary of Significant Accounting Policies: Financial Instruments: Fair Value, Assets Measured on Recurring Basis (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Fair Value, Inputs, Level 1
Derivative Liability, Fair Value, Gross Asset	$ 0	$ 0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0
Convertible Promissory Note	0
Fair Value, Inputs, Level 2
Derivative Liability, Fair Value, Gross Asset	0	0
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	0
Convertible Promissory Note	0
Fair Value, Inputs, Level 3
Derivative Liability, Fair Value, Gross Asset	910,511	1,657,217
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	1,657,217
Convertible Promissory Note	910,511
Derivative Liability, Fair Value, Gross Asset	910,511	$ 1,657,217
Derivative Liability, Fair Value, Amount Not Offset Against Collateral	1,657,217
Convertible Promissory Note	$ 910,511

Note 4. License Agreement (Deta

Note 4. License Agreement (Details)	12 Months Ended
	Apr. 30, 2021USD ($)
Impairment of Long-Lived Assets Held-for-use	$ 378,600
Initial License Fee
Intangible Assets, Current	25,000
License Agreement
Intangible Assets, Current	$ 353,600

Note 5. Related Party Transac_2

Note 5. Related Party Transactions and Balances (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Payables - related parties	$ 1,249,818	$ 970,547
Notes payable	377,542	$ 424,226
March 2018 Note Payable
Notes payable	25,000
July 18, 2018 Note Payable
Notes payable	$ 114,226

Note 6. Convertible Debt (Detai

Note 6. Convertible Debt (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Convertible notes payable, net of discount	$ 805,890	$ 821,949
Convertible Notes Payable	$ 821,949	$ 805,890
Common Stock
Common stock issued for conversion of debt shares	81,186,331	3,258,322
Convertible Note Payable 1
Convertible notes payable, net of discount	$ 17,000
Preferred Stock Dividends, Shares	17,000
Convertible Note Payable 6
Convertible notes payable, net of discount	$ 20,000
Convertible Note Payable 7
Convertible notes payable, net of discount	25,000
Convertible Note Payable 10
Convertible notes payable, net of discount	250,000
Convertible Note Payable 12
Convertible notes payable, net of discount	250,000
Convertible Note Payable 14
Convertible notes payable, net of discount	330,626
Convertible Note Payable 15
Convertible notes payable, net of discount	275,000
Convertible Note Payable 16
Convertible notes payable, net of discount	330,626
Convertible Note Payable 17
Convertible notes payable, net of discount	57,500
Convertible Note Payable 18
Convertible notes payable, net of discount	78,000
Convertible Note Payable 19
Convertible notes payable, net of discount	189,000
Convertible Note Payable 20
Convertible notes payable, net of discount	58,000
Convertible Note Payable 21
Convertible notes payable, net of discount	40,700
Convertible Note Payable 22
Convertible notes payable, net of discount	41,250
Convertible Note Payable 23
Convertible notes payable, net of discount	41,250
Convertible Note Payable 24
Convertible notes payable, net of discount	63,950
Convertible Note Payable 25
Convertible notes payable, net of discount	171,000
Convertible Note Payable 26
Convertible notes payable, net of discount	220,000
Convertible Note Payable 27
Convertible notes payable, net of discount	78,000
Convertible Note Payable 28
Convertible notes payable, net of discount	$ 75,350

Note 6. Convertible Debt_ Sch_3

Note 6. Convertible Debt: Schedule of Derivative Liability Related to the Conversion Feature (Details) - Derivative Liability - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Derivative Liability	$ 910,511	$ 1,657,217	$ 1,252,539
Issuance and conversion of convertible debt- net	(553,782)	2,387,964
Gain on Derivative Liability Related to the Conversion Feature	$ (192,924)	$ (1,983,286)

Note 6. Convertible Debt_ Sch_4

Note 6. Convertible Debt: Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions (Details)	12 Months Ended
	Apr. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	1.80%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	3 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	420.00%

Note 8. Warrants and Options__2

Note 8. Warrants and Options: Disclosure of Share-based Compensation Arrangements by Share-based Payment Award (Details) - Stock Options	12 Months Ended
	Apr. 30, 2021USD ($)$ / sharesshares	Apr. 30, 2020USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	33,783,333	850,000	850,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.037	$ 1.14	$ 1.14
Share Based Compensation Arrangement By Share Based Payment Award, Weighted Average Remaining Contract Term (Years)	2.48	1.75	2.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 239,861	$ 882,300	$ 816,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures | shares	32,933,333	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.0084	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 0	$ 0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period | shares	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 0	$ 0

Note 9 - Income Tax_ Schedule_3

Note 9 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2021	Apr. 30, 2020
Details
Income/(Loss) Before Income Taxes	$ (1,845,644)	$ (1,273,308)	$ (1,845,644)	$ (1,273,308)
Taxable income(loss)	(1,652,720)	876,695	(1,652,720)	876,695
Operating Loss Carryforwards	$ (4,850,534)	$ (3,197,814)	$ (4,850,534)	$ (3,197,814)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%	21.00%
Deferred Tax Assets	$ (1,018,612)	$ (671,541)	$ (1,018,612)	$ (671,541)
Valuation Allowance	1,018,612	671,541	1,018,612	671,541
Net Deferred Tax Assets	$ 0	$ 0	$ 0	$ 0

Note 9 - Income Tax_ Schedule_4

Note 9 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2021	Apr. 30, 2020
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	21.00%	21.00%
Effective Income Tax Rate Reconciliation, Percent			0.00%	0.00%

9 - Contingencies and Commitm_2

9 - Contingencies and Commitments (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
EMAC Handels Ag
Monthly fee for administration services	$ 7,500
Monthly fee for Office Rent	250
Monthly fee for Office Supplies	125
Merrill W Moses
Monthly fee for administration services	$ 2,500	$ 7,500
Monthly fee for administration services - shares	333	233
Charles C Hooper
Monthly fee for administration services	$ 5,000
Monthly fee for administration services - shares	233
RAB Investments
Monthly fee for Office Rent	$ 250
Monthly fee for general fees	5,000
Monthly fee for telephone	$ 125
Monthly fee for general fees - shares	2,000
WSMG Advisors, Inc
Monthly fee for finders fees - shares	1,000

10 - Lease (Details)

10 - Lease (Details)	12 Months Ended
	Apr. 30, 2021USD ($)
Details
Operating Lease Monthly Rental Obligation	$ 3,250
Operating Lease, Liability	$ 11,230