Blgi (BLGI) 10-Q 16 Oct 18 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jul. 31, 2018	Oct. 09, 2018
Document And Entity Information
Entity Registrant Name	BLACK CACTUS GLOBAL, INC.
Entity Central Index Key	1,575,345
Document Type	10-Q
Trading Symbol	BLGI
Document Period End Date	Jul. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		116,073,296
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,019

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jul. 31, 2018	Apr. 30, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 41,751	$ 252
Due from related parties (Note 7)	169,729	327,541
Prepaid expenses and other assets (Note 6)	74,583	164,020
TOTAL ASSETS	286,063	491,813
CURRENT LIABILITIES
Accounts payable and accrued liabilities	312,139	304,737
Amount payable for BitReturn (Note 10)	350,000	350,000
Convertible debentures (Note 9)	189,968	44,791
Loans payable (Note 8)	64,076	208,225
Total Liabilities	916,183	907,753
STOCKHOLDERS' DEFICIT
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, of which 10,000 shares designated as Series A, no shares issued and outstanding (Note 12)
Common stock, $0.0001 par value; 490,000,000 shares authorized; 166,073,296 and 166,673,296 shares issued and 116,073,296 and 113,473,296 shares outstanding as of July 31, 2018 and April 30, 2018, respectively (Note 12)	11,607	11,347
Common stock in treasury, $0.0001 par value; 50,000,000 and 53,200,000 shares as of July 31, 2018 and April 30, 2017, respectively (Note 12)	$ 1	$ 1
Shares issuable	420,000	420,000
Additional paid-in capital	$ 5,826,236	$ 5,343,588
Accumulated deficit	(6,887,964)	(6,190,876)
Total Stockholders' Deficit	(630,120)	(415,940)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 286,063	$ 491,813

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2018	Apr. 30, 2018
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	490,000,000	490,000,000
Common stock, issued	166,073,296	166,673,296
Common stock, outstanding	116,073,296	113,473,296
Common stock in treasury, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock in treasury,shares	50,000,000	53,200,000
Series A Preferred Stock [Member]
Preferred stock, authorized	10,000	10,000

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
OPERATING EXPENSES
Consulting (Note 11)	$ 106,733	$ 424,997
General and administrative	123,448	12,369
Investor relations	26,750
Professional fees	106,470	27,394
Product development and website costs (Note 10)		2,255,187
TOTAL OPERATING EXPENSES	(363,401)	(2,719,947)
Accretion of discounts on convertible debentures (Note 9)	(110,085)
Loss on settlement of debt (Note 8)	(201,500)
Interest expense	(22,102)
NET LOSS AND COMPREHENSIVE LOSS	$ (697,088)	$ (2,719,947)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED (in dollars per share)	$ (0.01)	$ (0.03)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED (in shares)	115,395,035	88,502,070

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Jul. 31, 2018	Jul. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (697,088)	$ (2,719,947)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of loan discounts	851	1,021
Accretion of convertible debt discount	110,085
Issuance of common stock for BitReturn (Note 10)		1,900,000
Issuance of common shares for services		420,833
Loss on settlement of debt	201,500
Changes in operating assets and liabilities:
Prepaid expenses	89,437	(1,809)
Accounts payable and accrued liabilities	13,902	14,529
Amount payable for BitReturn		350,000
Net Cash Used in Operating Activities	(281,313)	(35,373)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of equipment (Note 5)		(364,590)
Net Cash Used in Investing Activities		(364,590)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related party, net of repayments	157,289	27,847
Proceeds from issuance of convertible debt, net of debt financing costs	180,000
Proceeds from (repayments of) loans payable	(15,000)	15,236
Proceeds from loan payable to related party		360,935
Net Cash Provided by Financing Activities	322,289	404,018
Net Increase in Cash and Cash Equivalents	40,976	4,055
Net effect of exchange rate changes on cash	523	1,500
Cash and Cash Equivalents, Beginning of Period	252	3
Cash and Cash Equivalents, End of Period	41,751	5,558
SUPPLEMENTARY CASH FLOW INFORMATION:
Interest paid
Income taxes paid

NATURE OF BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	1. NATURE OF BUSINESS Black Cactus Global, Inc. was incorporated in the State of Florida on April 8, 2013. The address of the head office is Suite 200, 8275 South Eastern Avenue, Las Vegas, Nevada 89123. The Company’s plan is to develop a technology business in digital currency mining. On December 4, 2017, the Company changed its name to “Black Cactus Global, Inc.”.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	2. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has had no revenue or operations, and only incurred losses since inception. As at July 31, 2018, the Company has a working capital deficiency of $630,120 and an accumulated deficit of $6,887,964. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to raise sufficient financing to acquire or develop a profitable business. The Company intends to finance its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including related party advances and term notes until such time that funds provided by operations are sufficient to fund working capital requirements. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jul. 31, 2018
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION These unaudited financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), and are expressed in United States dollars. The Company’s fiscal year-end is April 30. These interim unaudited financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by US GAAP to complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended April 30, 2018, included in the Company’s Annual Report on Form 10-K filed with the SEC. The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at July 31, 2018, and the results of its operations and cash flows for the three months ended July 31, 2018. The results of operations for the period ended July 31, 2018 are not necessarily indicative of the results to be expected for future quarters or the full year. The significant accounting policies followed are: USE OF ESTIMATES The preparation of financial statements in conformity with US GAAP 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 regularly evaluates estimates related to fair value measurements, stock-based compensation and deferred income tax asset valuation allowance. Actual results could differ from those estimates. FOREIGN CURRENCY TRANSLATION The Company’s functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. FINANCIAL INSTRUMENTS ASC 825, “ Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 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 active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 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. The financial instruments consist principally of cash and cash equivalents, accounts payable, advances payable, due to related party, loans payable and convertible debentures. The fair value of cash and cash equivalents when applicable is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. Derivative liabilities are determined based on “Level 2” inputs, which are significant and observable. The Company believes that the recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as of July 31, 2018 and April 30, 2018: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Balance as of Balance as of Instruments Inputs Inputs July 31, April 30, (Level 1) (Level 2) (Level 3) 2018 2018 Assets: Cash and cash equivalents $ 41,751 $ — $ — $ 41,751 $ 252 Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents. The Company limits its exposure to credit loss by placing its cash and cash equivalents with high credit quality financial institutions. CASH AND CASH EQUIVALENTS All cash investments with an original maturity of three months or less are considered to be cash equivalents. INCOME TAXES The Company accounts for income taxes under ASC 740 “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. RECENT ACCOUNTING PRONOUNCEMENTS The Company has implemented all new mandatory accounting pronouncements that are in effect and there has been no significant impact on its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

FINANCIAL RISK FACTORS

FINANCIAL RISK FACTORS	3 Months Ended
	Jul. 31, 2018
Financial Risk Factors
FINANCIAL RISK FACTORS	4. FINANCIAL RISK FACTORS LIQUIDITY RISK Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when due. As at July 31, 2018, the Company has a cash balance of $41,751 and current liabilities of $916,183. The Company’s accounts payable and accrued liabilities have contractual maturities of less than 60 days and are subject to normal trade terms. The Company requires additional financing to meet its current obligations. The ability of the Company to continue to identify and evaluate feasible business opportunities, develop products and generate working capital is dependent on its ability to secure additional equity or debt financing. FOREIGN EXCHANGE RISK Foreign exchange risk is the risk that the Company will be subject to foreign currency fluctuations in satisfying obligations related to foreign activities. Loans payable to unrelated third parties may be denominated in Canadian dollars. Foreign exchange risk arises from purchase transactions as well as financial assets and liabilities denominated in these foreign currencies. The Company does not use derivative instruments to hedge exposure to foreign exchange rate risk. However, management of the Company believes there is no significant exposure to foreign currency fluctuations.

EQUIPMENT

EQUIPMENT	3 Months Ended
	Jul. 31, 2018
Property, Plant and Equipment [Abstract]
EQUIPMENT	5. EQUIPMENT On June 22, 2017, the Company purchased computer equipment totaling $364,590. The equipment was pledged as security on a loan (See Note 7(b)). Pursuant to the terms of the loan, should the loan remain unpaid past September 30, 2017, the lender would take sole possession of the equipment. The Company did not make the required payment and the equipment was returned to the lender. As at July 31, 2018, the Company had no equipment.

PREPAID EXPENSES AND OTHER ASSE

PREPAID EXPENSES AND OTHER ASSETS	3 Months Ended
	Jul. 31, 2018
Prepaid Expenses And Other Assets
PREPAID EXPENSES AND OTHER ASSETS	6. PREPAID EXPENSES AND OTHER ASSETS The Company’s prepaid expenses and other assets consists of deposits, retainers and advance payments for various services including investor relations, legal, marketing and other costs.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	3 Months Ended
	Jul. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	7. RELATED PARTY TRANSACTIONS AND BALANCES (a) As at July 31, 2018, the Company was owed $169,729 (April 30, 2018 - $327,541) from the majority shareholder of the Company. The amount is unsecured, non-interest bearing and due on demand. (b) On June 22, 2017, the Company entered into a secured loan with a corporation with a significant shareholder for a loan up to CAD$450,000 for the purpose of purchasing digital currency mining hardware (“Mining Hardware”). The loan was non-interest bearing and due on August 31, 2017. The Mining Hardware purchased with the loaned funds was held as collateral until the loan amount was fully repaid. Furthermore, revenue produced by the Mining Hardware purchased with the loaned funds was to be paid to the Lender until the loaned funds were repaid in full. Should the loan remain unpaid past September 30, 2017, the Lender would take sole possession of the Mining Hardware, in lieu of the loan. As at September 30, 2017, the Company had not made the required payment of the loan and the Lender took sole possession of the Mining Hardware (refer to Note 5).

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	Jul. 31, 2018
Loans Payable [Abstract]
LOANS PAYABLE	8. LOANS PAYABLE The balance presented for loans payable consist of the following amounts: (a) On July 15, 2016, the Company entered into a loan agreement for a principal balance of up to $50,000 at any given time. The amount is unsecured, non-interest bearing and due on July 15, 2018. As at July 31, 2018, the Company has received gross loan proceeds of $54,176. Upon receipt of the funds, the Company recorded fair value discounts of $6,836. During the year ended April 30, 2017, the Company repaid $10,600 of principal and recognized accretion of the discount of $2,067. During the year ended April 30, 2018, the Company repaid $5,000 of principal and recognized accretion of the discount of $3,918. During the three months ended July 31, 2018, the Company repaid $nil of principal and recognized accretion of the discount of $851. At July 31, 2018, the net carrying value of the loan was $38,576. (b) As at July 31, 2018, the Company was indebted for loans amounting to $500 (April 30, 2018 - $500). The amounts are unsecured, non-interest bearing and due on demand. (c) On September 30, 2017, the Company entered into a loan agreement for a principal balance of $130,000. The loan was subject to interest at 10% and due on April 30, 2018. On May 24, 2018, the Company issued 2,600,000 shares of common stock to settle the $130,000 of principal and $6,500 of interest owing under the loan agreement (refer to Note 12). The fair value of the shares issued was determined to be $338,000, and as a result, the Company recorded a loss on settlement of debt of $201,500 during the three months ended July 31, 2018. (d) On February 14, 2018, the Company entered into a loan agreement for a principal balance of $25,000. The loan bears interest at 10% and is due on February 13, 2019.

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	3 Months Ended
	Jul. 31, 2018
Convertible Debentures
CONVERTIBLE DEBENTURES	9. CONVERTIBLE DEBENTURES On November 27, 2017, the Company entered into and closed on a Securities Purchase Agreement (“SPA”) with Bellridge Capital L.P. (“Bellridge”), pursuant to which the Company issued a senior secured convertible promissory note in the aggregate principal amount of $526,316 (“Note”) for an aggregate purchase price of $500,000, net of a $26,316 original issue discount and $10,000 of legal fees. The Company also incurred additional debt issuance costs of $50,000. The total debt issue costs of $86,316 have been netted against the principal and will be amortized over the term of the loan using the effective interest rate method. In addition, the Company issued 7,894,737 warrants to Bellridge with a term of six months at an exercise price equal to the lesser of (i) $0.10 per share and (ii) 70% of the lowest traded price of the Company’s common stock during the prior twenty consecutive trading days. The Company also agreed to issue 2,793,296 shares to Bellridge in connection with the loan. The interest on the outstanding principal due under the Note accrues at a rate of 5% per annum. All principal and accrued interest under the Note is due on November 27, 2018 and is convertible into shares of the Company’s Common Stock at a conversion price equal to the lesser of (i) $0.10 and (ii) 70% of the lowest traded market price in the 20 consecutive trading days prior to the conversion date. The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at July 31, 2018, the conversion features and non-standard anti-dilutions provisions would not meet derivative classification. The relative fair values of the convertible note, the warrants and the shares were $140,733, $284,751 and $100,832, respectively. The effective conversion price was then determined to be $0.063. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature. The Company recognized the relative fair value of the shares issuable of $100,832 and an equivalent discount that reduced the carrying value of the convertible debt to $425,484. The Company then recognized the relative fair value of the warrants of $284,751 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $140,733. The beneficial conversion feature of $54,417, the OID of $26,316 and debt financing costs of $60,000 discounted the convertible debenture such that the carrying value of the convertible debt on the date of issue was $0. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan. The Company determined that there was no derivative liability associated with the debenture under ASC 815-15 Derivatives and Hedging. During the three months ended July 31, 2018, the Company recorded accretion of discount of $72,999 (July 31, 2017 - $nil) increasing the carrying value of the loan to $109,009. As at July 31, 2018, the Company has recorded accrued interest of $17,087 (April 30, 2018 - $10,454). On April 2, 2018, April 5, 2018 and April 13, 2018, the Company amended (the “Amendments”) the November 27, 2017 Securities Purchase Agreement. Pursuant to the Amendments the Company issued Bellridge warrants to purchase 85,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share. The Company also issued a senior secured convertible promissory note in the aggregate principal amount of $315,790 (“Note”) for an aggregate purchase price of $295,000, net of a $15,790 original issue discount and $5,000 of legal fees. The Company also incurred additional debt issuance costs of $30,000 and issued a warrant to purchase 560,717 shares of the Company’s common stock at an exercise price of $0.10 per share. The total debt issue costs of $50,672 have been netted against the principal and will be amortized over the term of the loan using the effective interest rate method. The interest on the outstanding principal due under the Note accrues at a rate of 5% per annum. All principal and accrued interest under the Note is due on December 20, 2018 and is convertible into shares of the Company’s Common Stock at a conversion price equal to the lesser of (i) $0.10 and (ii) 70% of the lowest traded market price in the 20 consecutive trading days prior to the conversion date. The relative fair values of the convertible note, the warrants and the shares were $6,208, $118 and $258,674, respectively. The effective conversion price was then determined to be $0.001. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature. The Company recognized the relative fair value of the warrants of $258,792, as additional-paid-in capital and an equivalent discount that reduced the carrying value of the convertible debt to $56,998. The beneficial conversion feature of $6,208, the OID of $15,790 and debt financing costs of $35,000 discounted the convertible debenture such that the carrying value of the convertible debt on the date of issue was $0. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan. The Company determined that there was no derivative liability associated with the debenture under ASC 815-15 Derivatives and Hedging. During the three months ended July 31, 2018, the Company recorded accretion of discount of $24,440 increasing the carrying value of the loan to $33,221. As at July 31, 2018, the Company has recorded accrued interest of $7,133 (April 30, 2018 - $1,524). On June 1, 2018, the Company issued a senior secured convertible promissory note in the aggregate principal amount of $210,527 (“Note”) for an aggregate purchase price of $200,000, net of a $10,527 original issue discount. The Company also incurred additional debt issuance costs of $20,000. The total debt issue costs of $30,527 have been netted against the principal and will be amortized over the term of the loan using the effective interest rate method. The interest on the outstanding principal due under the Note accrues at a rate of 5% per annum. All principal and accrued interest under the Note is due on June 1, 2019 and is convertible into shares of the Company’s Common Stock at a conversion price equal to the lesser of (i) $0.10 and (ii) 70% of the lowest traded market price in the 20 consecutive trading days prior to the conversion date. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature. The Company then recognized the beneficial conversion feature of $144,908 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $65,619. The OID of $10,570 and debt financing costs of $20,000 discounted the convertible debenture such that the carrying value of the convertible debt on the date of issue was $35,092. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan. The Company determined that there was no derivative liability associated with the debenture under ASC 815-15 Derivatives and Hedging. During the three months ended July 31, 2018, the Company recorded accretion of discount of $12,646 increasing the carrying value of the loan to $47,738. As at July 31, 2018, the Company has recorded accrued interest of $1,754 (April 30, 2018 - $nil). As part of the SPA, Bellridge is loaning the Company a minimum of $500,000 to a maximum of $1,500,000 (“Loan”). The first three tranches were the $1,000,000 in the form of the Notes above. The next and final tranche of $500,000 will be funded upon the effectiveness of the registration statement that the Company expects to file covering the shares of common stock issuable upon conversion of the Notes. As part of the Bellridge Agreements, the Company also executed Registration Rights Agreement, Intellectual Property Security Interest Agreement, Subsidiary Guaranty and a Security Interest Agreement in all the Company’s assets to Bellridge.

PRODUCT DEVELOPMENT AND WEBSITE

PRODUCT DEVELOPMENT AND WEBSITE COSTS	3 Months Ended
	Jul. 31, 2018
Product Development And Website Costs
PRODUCT DEVELOPMENT AND WEBSITE COSTS	10. PRODUCT DEVELOPMENT AND WEBSITE COSTS On June 18, 2017, the Company entered into a Definitive Acquisition Agreement involving the internet domain and brand BitReturn. The Agreement represents the Company’s development of a plan to create a technology business in mining digital currency with an operating name of BitReturn. The Company issued 10,000,000 shares of restricted common stock with a fair value of $1,900,000 as payment under the terms of the Agreement, which have been recognized as and included in product development and website costs. The Company is also to make cash payments totaling $350,000 under the terms of the Agreement, and as at July 31, 2018, $350,000 (April 30, 2018 - $350,000) is recorded as an amount payable for BitReturn. Product development and website expenses represent costs of acquiring the brand BitReturn, development of the crypto currency mining product, and creation of the website. These costs do not meet the criteria for capitalization, and therefore have been treated as an operating expense.

COMMITMENTS

COMMITMENTS	3 Months Ended
	Jul. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	11. COMMITMENTS (a) On July 1, 2017, the Company entered into a Strategic Management and Advisory Agreement for consulting services and investor relations services to be provided over a period of twelve months commencing July 1, 2017. In consideration, the Company will pay a total monthly fee of $3,000 cash and issue a total of 1,000,000 shares of common stock. On July 26, 2017, the Company issued 1,000,000 shares of common stock with a fair value of $260,000, which has been recorded as a prepaid expense and will be amortized over the term of the agreement. During the three months ended July 31, 2018, the Company recognized $43,333 (July 31, 2017 - $20,833) of consulting expense. (b) On November 8, 2017, the Company entered into a Financial Advisor Agreement with an unrelated third party for consulting services and investor relations services to be provided over a period of three months commencing November 8, 2017. In consideration, the Company will pay an initial fee of $20,000 cash. In addition, if the Company closes any transactions made with any introduction made by the unrelated third party, the Company shall pay an industry-standard cash fee of 10% on all equity or equity-linked capital invested, which will be recorded as debt financing costs. On November 27, 2017, the Company entered into and closed on a Securities Purchase Agreement (refer to Note 9) whereby the introduction was made by the unrelated third party. During the year ended April 30, 2018, the Company recognized $100,000 of debt financing costs (refer to Note 9) and issued 560,717 warrants exercisable at $0.10 pursuant to the agreement. During the three months ended July 31, 2018, the Company recognized $20,000 of debt financing costs (refer to Note 9). (c) On January 4, 2018, the Company entered into an Equity Research Service Agreement for investor relations services to be provided over a period of twelve months commencing January 4, 2018. In consideration, on January 16, 2018, the Company issued 150,000 shares of common stock with a fair value of $57,000, which has been recorded as a prepaid expense and will be amortized over the term of the agreement. During the three months ended July 31, 2018, the Company recognized $14,250 of consulting expense. (d) On February 14, 2018, the Company entered into an Employment Agreement with a term of three years. Pursuant to the Employment Agreement, the Company agreed to issue 8,000,000 shares and pay the employee GBP250,000 in exchange for services. On July 9, 2018, the Company and the employee entered into a Settlement and General Release Agreement pursuant to which, the Company would issue the employee 6,000,000 shares of common stock in exchange for release from the Employment Agreement (refer to Note 12).

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Jul. 31, 2018
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' DEFICIT	12. STOCKHOLDERS’ DEFICIT On November 13, 2017, the Company amended its Articles of Incorporation, increasing the number of common stock authorized from 240,000,000 to 490,000,000, par value of $0.0001, and leaving the number of preferred stock authorized at 10,000,000, par value of $0.0001. At the time of the amendment, the Company designated 10,000 shares of its authorized but unissued shares of preferred stock as Series A Preferred Stock. The 10,000 Series A Preferred Stock shall have an aggregate voting power of 45% of the combined voting power of the entire Company’s shares, common stock and preferred stock, as long as the Company is in existence. Each holder of the Series A Preferred Stock shall have full voting rights and powers equal to the voting rights and powers of the holders of common stock, and shall be entitled, notwithstanding any provision hereof, to notice of any stockholders’ meeting in accordance with the by-laws of the Company, and shall be entitled to vote, together with holders of common stock, with respect to any question upon which holders of common stock have the right to vote. Without the vote or consent of holders of at least a majority of the shares of Series A Preferred Stock then outstanding, the Company may not (i) authorize, create or issue, or increase the authorized number of shares of, any class or series of capital stock ranking prior to or on a parity with the Series A Preferred Stock, (ii) authorize, create or issue any class or series of common stock of the Company other than the common stock, (iii) authorize any reclassification of the Series A Preferred Stock, (iv) authorize, create or issue any securities convertible into or exercisable for capital stock prohibited by (i) or (ii), (v) amend this Certificate of Designations or (vi) enter into any merger or reorganization, or disposal of assets involving 20% of the total capitalization of the Company. Subject to the rights of the holders of any other series of preferred stock ranking senior to or on a parity with the Series A Preferred Stock with respect to liquidation and any other class or series of capital stock of the Company ranking senior to or on a parity with the Series A Preferred Stock with respect to liquidation, in the event of any liquidation, dissolution or winding up of the affairs of the Company, whether voluntary or involuntary, the holders of record of the issued and outstanding shares of Series A Preferred Stock shall be entitled to receive, out of the assets of the Company available for distribution to the holders of shares of Series A Preferred Stock, prior and in preference to any distribution of any of the assets of the Company to the holders of common stock and any other series of preferred stock ranking junior to the Series A Preferred Stock with respect to liquidation. The holders of the Series A Preferred Stock shall not be entitled to receive dividends per share of Series A Preferred Stock. The Company shall have no rights to redeem Series A Preferred Stock. COMMON STOCK On June 26, 2017, the Company issued 1,400,000 shares of common stock for gross proceeds of $14,000, which was received during the year ended April 30, 2017. On June 27, 2017, the Company issued 10,000,000 shares of common stock with a fair value of $1,900,000 for BitReturn pursuant to a Definitive Acquisition Agreement (refer to Note 10). On July 1, 2017, the Company issued 1,000,000 shares of common stock with a fair value of $260,000 for investor relations services pursuant to a Strategic Management and Advisory Agreement (refer to Note 11). On July 26, 2017, the Company issued 2,500,000 shares of common stock with a fair value of $400,000 as signing bonuses pursuant to service agreements and the $400,000 fair value was expensed and included in consulting fees. On January 16, 2018, the Company issued 3,200,000 shares of common stock pursuant to the Share Purchase Agreement with an unrelated third party. Under the terms of the Agreement, the Company will purchase all the issued ordinary shares of the unrelated third party from its shareholders, thereby acquiring all the intellectual property, research and development, contracts, accounts receivable and licenses owned by the unrelated third party. In exchange, the Company will issue 3,200,000 shares of its common stock to the unrelated third party’s shareholders. The Agreement will not close and the acquisition will not be complete until the Company receives the source code and software to the unrelated third party’s intellectual property for all of the unrelated third party’s programs, platforms and products and these assets have been independently verified. Additionally, if the shares issued to the unrelated third party shareholders do not have an aggregate value of $2,000,000 by January 15, 2019, the unrelated third party shareholders are entitled to have additional shares issued to them so that they hold shares equal to $2,000,000 as of that date. As the Company has not received the source code and software relating to the intellectual property, the Agreement was terminated, and the 3,200,000 common shares were cancelled on May 23, 2018. On May 24, 2018, the Company issued 2,600,000 shares of common stock to settle the $130,000 of principal and $6,500 owed under the loan agreement described in Note 8(c). On July 9, 2018, the Company entered into a Settlement and General Release Agreement pursuant to which the Company would issue an employee 6,000,000 shares of common stock in exchange for release from the Employment Agreement described in Note 11(d). The fair value of the shares on the date of settlement of $420,000 was accrued at July 31, 2018 as shares issuable. As at July 31, 2018, 50,000,000 shares of common stock are held in treasury. As at July 31, 2018, there are 166,073,296 shares of common stock issued and 116,073,296 shares of common stock outstanding. PREFERRED STOCK - SERIES A As at July 31, 2018, there are no issued and outstanding Series A Preferred Stock.

SHARE PURCHASE WARRANTS

SHARE PURCHASE WARRANTS	3 Months Ended
	Jul. 31, 2018
Share Purchase Warrants
SHARE PURCHASE WARRANTS	<font style="font: 10pt Times New Roman, Times, Serif"><b>13. SHARE PURCHASE WARRANTS</b></font></p> <p style="margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b> </b></font></p> <p style="margin: 0pt 0"></p> <p style="text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The following table summarizes the continuity of share purchase warrants:</font></p> <p style="text-align: justify; margin: 0pt 0"></p> <table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 45%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 2%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 20%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 5%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 2%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 24%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 2%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 1px solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Number of </b><br /><b>warrants</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Weighted average</b><br /><b>exercise price $</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom"> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td colspan="2"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; 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text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">—</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom; background-color: #e6e6e6"> <td><font style="font: 10pt Times New Roman, Times, Serif">Balance, July 31, 2018</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">93,455,454</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 3px double"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 3px double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">$ 0.10</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> </table> <p style="text-align: justify; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">  </font></p> <p style="margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">As at July 31, 2018, the following share purchase warrants were outstanding:</font></p> <p style="margin: 0pt 0"></p> <table cellspacing="0" cellpadding="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 38%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 7%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 25%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 7%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 20%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="width: 3%"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: #000000 1px solid"><font style="font: 10pt Times New Roman, Times, Serif"><b>Expiry date</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 1px solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Number of</b><br /><b>warrants</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="border-bottom: #000000 1px solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Exercise</b><br /><b>price $</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: top"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td></tr> <tr style="background-color: #e6e6e6"> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif">May 27, 2022</font></td> <td style="vertical-align: bottom"><font style="font: 10pt Times New Roman, Times, Serif"> </font></td> <td style="vertical-align: bottom; 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text-align: right">&lt;font style="font: 10pt Times New Roman, Times, Serif">$&#160;0.10&lt;/font>&lt;/td> &lt;td style="vertical-align: top">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr style="background-color: #e6e6e6"> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">April 5, 2023&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="border-bottom: #000000 1px solid; vertical-align: bottom; text-align: right">&lt;font style="font: 10pt Times New Roman, Times, Serif">85,000,000&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom; text-align: right">&lt;font style="font: 10pt Times New Roman, Times, Serif">$&#160;0.10&lt;/font>&lt;/td> &lt;td style="vertical-align: top">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;tr> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="border-bottom: #000000 3px double; vertical-align: bottom; text-align: right">&lt;font style="font: 10pt Times New Roman, Times, Serif">93,455,454&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="vertical-align: bottom">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td> &lt;td style="vertical-align: top">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/td>&lt;/tr> &lt;/table> &lt;p style="margin: 0pt 0">&lt;font style="font: 10pt Times New Roman, Times, Serif">__________&lt;/font>&lt;/p> &lt;p style="margin: 0pt 0">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;*The lower of $0.10 and 70% of the lowest traded price of the Company&#8217;s common stock during the prior twenty consecutive trading days.&lt;/font>&lt;/p> &lt;p style="text-align: justify; margin: 0pt 0">&lt;font style="font: 10pt Times New Roman, Times, Serif">&#160;&lt;/font>&lt;/p> &lt;p style="text-align: justify; margin: 0pt 0">&lt;font style="font: 10pt Times New Roman, Times, Serif">The weighted average remaining life of the warrants outstanding as at July 31, 2018 is 4.61 years.&#160;&lt;/font>&lt;/p>

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jul. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	14. SUBSEQUENT EVENT On September 30, 2018, the Company entered into a Share Purchase Agreement with Black Cactus Global Technologies Pvt. Limited (“BCGT”). Under the terms of the Agreement, the Company will purchase 29% of the issued and outstanding common shares of BCGT as at the date of the Agreement (2,900 common shares) for a purchase price of $44 (denominated as 2,900 Indian Rupees). In exchange, the Company will continue to work together with BCGT to develop blockchain and related technology services. The Agreement will not close until the Company receives the share certificates and has made payment of the 2,900 Indian Rupees purchase price.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jul. 31, 2018
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION These unaudited financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), and are expressed in United States dollars. The Company’s fiscal year-end is April 30. These interim unaudited financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by US GAAP to complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended April 30, 2018, included in the Company’s Annual Report on Form 10-K filed with the SEC. The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at July 31, 2018, and the results of its operations and cash flows for the three months ended July 31, 2018. The results of operations for the period ended July 31, 2018 are not necessarily indicative of the results to be expected for future quarters or the full year. The significant accounting policies followed are:
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with US GAAP 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 regularly evaluates estimates related to fair value measurements, stock-based compensation and deferred income tax asset valuation allowance. Actual results could differ from those estimates.
FOREIGN CURRENCY TRANSLATION	FOREIGN CURRENCY TRANSLATION The Company’s functional and reporting currency is the United States dollar. Occasional transactions may occur in Canadian dollars. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
FINANCIAL INSTRUMENTS	FINANCIAL INSTRUMENTS ASC 825, “ Financial Instruments Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 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 active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 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. The financial instruments consist principally of cash and cash equivalents, accounts payable, advances payable, due to related party, loans payable and convertible debentures. The fair value of cash and cash equivalents when applicable is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. Derivative liabilities are determined based on “Level 2” inputs, which are significant and observable. The Company believes that the recorded values of all other financial instruments approximate their current fair values because of their nature and respective relatively short maturity dates or durations. Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as of July 31, 2018 and April 30, 2018: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Balance as of Balance as of Instruments Inputs Inputs July 31, April 30, (Level 1) (Level 2) (Level 3) 2018 2018 Assets: Cash and cash equivalents $ 41,751 $ — $ — $ 41,751 $ 252 Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents. The Company limits its exposure to credit loss by placing its cash and cash equivalents with high credit quality financial institutions.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS All cash investments with an original maturity of three months or less are considered to be cash equivalents.
INCOME TAXES	INCOME TAXES The Company accounts for income taxes under ASC 740 “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS The Company has implemented all new mandatory accounting pronouncements that are in effect and there has been no significant impact on its financial statements. The Company does not believe that there are any new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Jul. 31, 2018
Accounting Policies [Abstract]
Schedule of assets measured at fair value on a recurring basis	Assets and liabilities measured at fair value on a recurring basis were presented on the Company’s balance sheet as of July 31, 2018 and April 30, 2018: Fair Value Measurements Using Quoted Prices in Significant Active Markets Other Significant For Identical Observable Unobservable Balance as of Balance as of Instruments Inputs Inputs July 31, April 30, (Level 1) (Level 2) (Level 3) 2018 2018 Assets: Cash and cash equivalents $ 41,751 $ — $ — $ 41,751 $ 252

SHARE PURCHASE WARRANTS (Tables

SHARE PURCHASE WARRANTS (Tables)	3 Months Ended
	Jul. 31, 2018
Share Purchase Warrants Tables Abstract
Schedule of share purchase warrants	The following table summarizes the continuity of share purchase warrants: Number of warrants Weighted average exercise price $ Balance, April 30, 2018 93,455,454 $ 0.10 Issued — — Balance, July 31, 2018 93,455,454 $ 0.10
Schedule of share purchase warrants were outstanding	As at July 31, 2018, the following share purchase warrants were outstanding: Expiry date Number of warrants Exercise price $ May 27, 2022 7,894,737 $ 0.042 * March 29, 2023 560,717 $ 0.10 April 5, 2023 85,000,000 $ 0.10 93,455,454 __________ *The lower of $0.10 and 70% of the lowest traded price of the Company’s common stock during the prior twenty consecutive trading days.

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Jul. 31, 2018	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 630,120
Accumulated deficit	$ (6,887,964)	$ (6,190,876)

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - Recurring Basic [Member] - USD ($)	Jul. 31, 2018	Apr. 30, 2018
Assets:
Cash and cash equivalents	$ 41,751	$ 252
Quoted Prices in Active Markets For Identical Instruments (Level 1) [Member]
Assets:
Cash and cash equivalents	41,751
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Cash and cash equivalents
Significant Unobservable Inputs (Level 3) [Member]
Assets:
Cash and cash equivalents

FINANCIAL RISK FACTORS (Details

FINANCIAL RISK FACTORS (Details Narrative) - USD ($)	Jul. 31, 2018	Apr. 30, 2018	Jul. 31, 2017	Apr. 30, 2017
Financial Risk Factors Details Narrative Abstract
Cash balance	$ 41,751	$ 252	$ 5,558	$ 3
Current liabilities	$ 916,183

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	Jun. 22, 2017	Jul. 31, 2018	Jul. 31, 2017
Property, Plant and Equipment [Abstract]
Purchased equipment	$ 364,590		$ 364,590

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative) - USD ($)	Jul. 31, 2018	Apr. 30, 2018	Jun. 22, 2017
Related Party Transaction [Line Items]
Due from related parties	$ 169,729	$ 327,541
Secured Loan Due on August 31, 2017 | CAD [Member]
Related Party Transaction [Line Items]
Face amount			$ 450,000
Majority Shareholder [Member]
Related Party Transaction [Line Items]
Due to related party	$ 169,729	$ 327,541

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	May 24, 2018	Jul. 31, 2018	Jul. 31, 2017	Apr. 30, 2018	Apr. 30, 2017	Feb. 14, 2018	Sep. 30, 2017	Jul. 15, 2016
Proceeds from loan payable			$ 360,935
Loans payable		38,576
Accretion of loan discounts		(851)	(1,021)
Loss on settlement of debt		201,500
Loan Agreement [Member]
Principal balance						$ 25,000	$ 130,000	$ 50,000
Proceeds from loan payable		54,716
Unamortized discount		6,836
Repayment of principal	$ 130,000			$ 5,000	$ 10,600
Accretion of loan discounts		851		3,918	$ 2,067
Number of shares issued (in shares)	2,600,000
Fair value of share issued		338,000
Debt interest rate						10.00%	10.00%
Debt interest	$ 6,500
Loss on settlement of debt		201,500
Loans Payable [Member]
Loans payable		$ 500		$ 500

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)	Apr. 13, 2018	Nov. 27, 2017	Jul. 31, 2018	Jun. 01, 2018	Apr. 30, 2018	Apr. 30, 2017
Warrants [Member]
Exercise price of warrants (in dollars per share)			$ 0.10		$ 0.10
Convertible Note [Member]
Principal amount			$ 65,619	$ 210,527
Purchase price of note				200,000
Debt instrument, discount				10,527
Debt financing costs			20,000
Legal fees on notes issued			26,316
Additional debt issuance costs				20,000
Debt issuance costs, net				$ 30,527
Debt instrument, interest rate (in percent)				5.00%
Beneficial conversion feature			144,908
Carrying value of convertible debt			35,092
Accretion of discount			12,646
Increase in carrying amount of loan			47,738
Accrued interest			1,754
Bellridge Capital L.P. [Member]
Number of warrants issued (in shares)		7,894,737
Exercise price of warrants (in dollars per share)		$ 0.1
Description of warrants issued		Term of six months at an exercise price equal to the lesser of (i) $0.10 per share and (ii) 70% of the lowest traded price of the Company’s common stock during the prior twenty consecutive trading days.</font></p>" id="sjs-C21">&lt;p>&lt;font style="font: 10pt Times New Roman, Times, Serif">Term of six months at an exercise price equal to the lesser of (i) $0.10 per share and (ii) 70% of the lowest traded price of the Company&#8217;s common stock during the prior twenty consecutive trading days.&lt;/font>&lt;/p>
Warrants term (in years)		6 months
Bellridge Capital L.P. [Member] | Warrants [Member]
Principal amount		$ 284,751
Purchase price of note		140,733
Bellridge Capital L.P. [Member] | Shares [Member]
Principal amount		100,832
Purchase price of note		425,484
Bellridge Capital L.P. [Member] | Convertible Note [Member]
Principal amount		140,733
Debt instrument, discount		$ 26,316
Conversion price (in dollars per share)		$ 0.063
Debt issuance costs, net		$ 60,000
Beneficial conversion feature		54,417
Carrying value of convertible debt		$ 0
Effective conversion price (in dollars per share)		$ 0.063
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member]
Accretion of discount			72,999
Increase in carrying amount of loan			109,009
Accrued interest			$ 17,087		$ 10,454	$ 0
Description of debt instrument			<font style="font: 10pt Times New Roman, Times, Serif">The first three tranches were the $1,000,000 in the form of the Notes above. The next and final tranche of $500,000 will be funded upon the effectiveness of the registration statement that the Company expects to file covering the shares of common stock issuable upon conversion of the Notes.</font></p>" id="sjs-D41">&lt;p style="margin-top: 0pt; margin-bottom: 0pt">&lt;font style="font: 10pt Times New Roman, Times, Serif">The first three tranches were the $1,000,000 in the form of the Notes above. The next and final tranche of $500,000 will be funded upon the effectiveness of the registration statement that the Company expects to file covering the shares of common stock issuable upon conversion of the Notes.&lt;/font>&lt;/p>
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Warrants [Member]
Debt instrument, discount	$ 15,790
Conversion price (in dollars per share)	$ 0.001
Debt issuance costs, net	$ 35,000
Number of warrants issued (in shares)	85,000,000
Exercise price of warrants (in dollars per share)	$ 0.10
Beneficial conversion feature	$ 6,208
Carrying value of convertible debt	56,998
Accretion of discount			$ 24,440
Accrued interest			7,133		1,524
Fair values of convertible note	6,208
Fair values of warrant	118
Fair value of share issued	$ 258,674
Effective conversion price (in dollars per share)	$ 0.001
Increasing the carrying value of debt			$ 33,221
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Warrants [Member] | 5% Senior Secured Convertible Promissory Note Due December 20, 2018 [Member]
Principal amount	$ 315,790
Purchase price of note	295,000
Debt instrument, discount	15,790
Legal fees on notes issued	5,000
Additional debt issuance costs	30,000
Debt issuance costs, net	$ 50,672
Number of warrants issued (in shares)	560,717
Exercise price of warrants (in dollars per share)	$ 0.10
Debt conversion, description	<font style="font: 10pt Times New Roman, Times, Serif">Common Stock at a conversion price equal to the lesser of (i) $0.10 and (ii) 70% of the lowest traded market price in the 20 consecutive trading days prior to the conversion date.</font></p>" id="sjs-B66">&lt;p style="margin-top: 0pt; margin-bottom: 0pt">&lt;font style="font: 10pt Times New Roman, Times, Serif">Common Stock at a conversion price equal to the lesser of (i) $0.10 and (ii) 70% of the lowest traded market price in the 20 consecutive trading days prior to the conversion date.&lt;/font>&lt;/p>
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Minimum [Member]
Principal amount					500,000
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Maximum [Member]
Principal amount					$ 1,500,000
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Senior Secured Convertible Promissory Note [Member]
Principal amount		$ 526,316
Purchase price of note		500,000
Debt instrument, discount		26,316
Legal fees on notes issued		10,000
Additional debt issuance costs		50,000
Debt issuance costs, net		$ 86,316
Number of shares issued (in shares)		2,793,296
Debt instrument, interest rate (in percent)		5.00%

PRODUCT DEVELOPMENT AND WEBSI_2

PRODUCT DEVELOPMENT AND WEBSITE COSTS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Jul. 31, 2018	Apr. 30, 2018
Amount payable to BitReturn	$ 350,000	$ 350,000
BitReturn Agreement [Member]
Cash payments under agreement	$ 350,000	$ 350,000
BitReturn Agreement [Member] | Restricted Stock [Member]
Number of shares issued (in shares)	10,000,000
Value of shares issued	$ 1,900,000

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)	Jul. 09, 2018	Feb. 14, 2018	Nov. 08, 2017	Jul. 26, 2017	Jan. 04, 2017	Jul. 31, 2018	Jul. 31, 2017	Apr. 30, 2018
Consulting fees						$ 106,470	$ 27,394
Warrants [Member]
Exercise price of warrants (in dollars per share)						$ 0.10		$ 0.10
Strategic Management and Advisory Agreement [Member]
Number of shares issued (in shares)				1,000,000
Value of shares issued				$ 260,000
Consulting expense				$ 3,000		$ 43,333	$ 20,833
Equity Research Service Agreement [Member]
Number of shares issued (in shares)					150,000
Consulting expense					$ 57,000	14,250
Financial Advisor Agreement [Member]
Consulting fees			$ 20,000
Percentage of cash fee under debt financing cost (in percent)			10.00%
Debt financing costs						$ 20,000		$ 100,000
Financial Advisor Agreement [Member] | Warrants [Member]
Number of warrants issued (in shares)								560,717
Exercise price of warrants (in dollars per share)								$ 0.10
Employment Agreement [Member]
Number of shares issued (in shares)		8,000,000
Agreement term		3 years
Employment Agreement [Member] | United Kingdom, Pounds
Value of shares issued		$ 250,000
Settlement and General Release Agreement [Member] | Employee [Member]
Number of shares issued (in shares)	6,000,000

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Jul. 09, 2018	May 24, 2018	Jan. 16, 2018	Nov. 13, 2017	Jul. 26, 2017	Jul. 01, 2017	Jun. 27, 2017	Jul. 31, 2018	Apr. 30, 2017	Apr. 30, 2018	Jan. 31, 2018	Jun. 26, 2017
Common shares, authorized pre amendment (in shares)				240,000,000						240,000,000
Common shares, authorized post amendment (in shares)				490,000,000				490,000,000		490,000,000
Common shares, par value (in dollars per share)				$ 0.0001				$ 0.0001		$ 0.0001
Preferred stock, authorized (in shares)				10,000,000				10,000,000		10,000,000
Preferred stock, par value (in dollars per share)				$ 0.0001				$ 0.0001		$ 0.0001
Common stock, issued (in shares)								166,073,296		166,673,296
Common stock, outstanding (in shares)								116,073,296		113,473,296
Common stock are held in treasury								50,000,000		53,200,000
BitReturn Agreement [Member]
Proceeds from common stock							$ 1,900,000
Strategic Management and Advisory Agreement [Member]
Proceeds from common stock						$ 260,000
Number of shares issued (in shares)					1,000,000
Value of shares issued					$ 260,000
Services agreements [Member]
Proceeds from common stock					$ 400,000
Share Purchase Agreement [Member]
Number of shares issued (in shares)			3,200,000
Description of shares issued to unrelated party			If the shares issued to the unrelated third party shareholders do not have an aggregate value of $2,000,000 by January 15, 2019, the unrelated third party shareholders are entitled to have additional shares issued to them so that they hold shares equal to $2,000,000 as of that date.</font></p>" id="sjs-D20">&lt;p>&lt;font style="font: 10pt Times New Roman, Times, Serif">If the shares issued to the unrelated third party shareholders do not have an aggregate value of $2,000,000 by January 15, 2019, the unrelated third party shareholders are entitled to have additional shares issued to them so that they hold shares equal to $2,000,000 as of that date.&lt;/font>&lt;/p>
Common stock held by the company (in shares)											3,200,000
Loan Agreement [Member]
Number of shares issued (in shares)		2,600,000
Value of shares issued								$ 338,000
Accrued interest		$ 6,500
General Release Agreement [Member]
Number of shares issued (in shares)	6,000,000
Accrued interest								$ 420,000
Common Stock [Member]
Proceeds from common stock									$ 14,000
Common stock, issued (in shares)					2,500,000	1,000,000	10,000,000					1,400,000
Treasury [Member]
Common stock are held in treasury										53,200,000
Series A Preferred Stock [Member]
Preferred stock, authorized (in shares)				10,000				10,000		10,000
Preferred stock, authorized but unissued shares (in shares)				10,000
Description of voting rights				Aggregate voting power of 45% of the combined voting power of the entire Company’s shares, common stock and preferred stock, as long as the Company is in existence.</font></p>" id="sjs-E37">&lt;p>&lt;font style="font: 10pt Times New Roman, Times, Serif">Aggregate voting power of 45% of the combined voting power of the entire Company&#146;s shares, common stock and preferred stock, as long as the Company is in existence.&lt;/font>&lt;/p>

SHARE PURCHASE WARRANTS (Detail

SHARE PURCHASE WARRANTS (Details) - Warrants [Member]	3 Months Ended
	Jul. 31, 2018$ / sharesshares
Class of Warrant or Right Number of Warrants [Roll Forward]
Balance, beginning | shares	93,455,454
Issued | shares
Balance, end | shares	93,455,454
Class of Warrant or Right Weighted Average Exercise Price [Roll Forward]
Balance, beginning | $ / shares	$ 0.10
Issued | $ / shares
Balance, end | $ / shares	$ 0.10

SHARE PURCHASE WARRANTS (Deta_2

SHARE PURCHASE WARRANTS (Details 1) - $ / shares		Jul. 31, 2018	Apr. 30, 2018
Warrants May 27, 2022 [Member]
Class of Warrant or Right [Line Items]
Number of warrants		7,894,737
Exercise price	[1]	$ 0.042
Warrants March 29, 2023 [Member]
Class of Warrant or Right [Line Items]
Number of warrants		560,717
Exercise price		$ 0.10
Warrants April 5, 2023 [Member]
Class of Warrant or Right [Line Items]
Number of warrants		85,000,000
Exercise price		$ 0.10
Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants		93,455,454	93,455,454
Exercise price		$ 0.10	$ 0.10
[1]	The lower of $0.10 and 70% of the lowest traded price of the Company's common stock during the prior twenty consecutive trading days.

SHARE PURCHASE WARRANTS (Deta_3

SHARE PURCHASE WARRANTS (Details Narrative)	3 Months Ended
	Jul. 31, 2018
Share Purchase Warrants Details Abstract
Weighted average remaining life	4 years 7 months 10 days

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - Sep. 30, 2018 - Black Cactus Global Technologies [Member] - Share Purchase Agreement [Member]	USD ($)	INR (₨)
Purechase of issued and outstanding	29.00%
Agreement of common share	$ 2,900
Purchase price	$ 44
India, Rupees
Purchase price | ₨		₨ 2,900