Blgi (BLGI) 10-Q/A 19 Feb 21 2019 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2019	Feb. 17, 2021
Cover [Abstract]
Entity Registrant Name	BLGI, INC.
Entity Central Index Key	0001575345
Document Type	10-Q/A
Document Period End Date	Jan. 31, 2019
Entity Incorporation, State or Country Code	FL
Entity File Number	000-55880
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE: The purpose of this Amendment No. 1 to BLGI, Inc.’s (the “Company”) Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2019 (“Form 10-Q/A”) is to submit Exhibit 101 to the Form 10-Q filed with the U.S. Securities and Exchange Commission (the “SEC”) on June 29, 2020 (the “Form 10-Q”), in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the Interactive Data Files (the “Interactive Data Files”) required to be filed with the Form 10-Q. The following events, each of which occurred after the original filing date of the Form 10-Q, are applicable with respect to the executive officers executing this Form 10-Q/A, the change of the Company’s name, since the original filing date of the Form 10-Q, and differences in the number of outstanding shares, since the original filing date of the Form 10-Q: 1) Effective June 29, 2020, Jeremy Towning resigned as Chief Executive Officer; 2) Effective June 29, 2020, the Company appointed Lawrence P. Cummins as Chief Executive Officer; 3) Effective October 15, 2020, the Company changed its name from Black Cactus Global, Inc. to BLGI, Inc.; and 4) Effective October 15, 2020, the Company effected a 1-for-20 reverse stock split of its shares of common stock, par value $0.0001 per share; provided, however, that no changes or adjustments have been made to the financial information in the Form 10-Q to reflect such reverse stock split. Other than the submission of the Interactive Data Files, no other changes, revisions, or updates have been made to the Form 10-Q in this Form 10-Q/A, which speaks as of the original filing date of the Form 10-Q and does not reflect any events that may have occurred subsequent to the filing date of the Form 10-Q.
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Interactive Data Current	No
Entity Reporting Status Current	No
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		29,112,661
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jan. 31, 2019	Apr. 30, 2018
CURRENT ASSETS
Cash and cash equivalents		$ 252
Due from related parties (Note 7)		327,541
Prepaid expenses and other assets (Note 6)	3,230	164,020
TOTAL ASSETS	3,230	491,813
CURRENT LIABILITIES
Accounts payable and accrued liabilities	404,864	304,737
Amount payable for BitReturn (Note 11)	350,000	350,000
Convertible debentures (Note 9)	1,368,423	44,791
Loans payable (Note 8)	64,076	208,225
Total Liabilities	2,187,363	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 13)
Common stock, $0.0001 par value; 490,000,000 shares authorized; 166,073,296 and 166,673,296 shares issued and 166,073,296 and 113,473,296 shares outstanding as of January 31, 2019 and April 30, 2018, respectively (Note 13)	16,608	11,347
Common stock in treasury, $0.0001 par value; Nil and 53,200,000 shares as of January 31, 2019 and April 30, 2018, respectively (Note 13)		$ 1
Shares issuable (Note 12(d))	420,000	420,000
Additional paid-in capital	$ 7,696,236	$ 5,343,588
Accumulated deficit	(10,316,977)	(6,190,876)
Total Stockholders' Deficit	(2,184,133)	(415,940)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3,230	$ 491,813

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 31, 2019	Apr. 30, 2018
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
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	166,073,296	113,473,296
Common stock in treasury, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock in treasury,shares	53,200,000	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 (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
OPERATING EXPENSES
Black Cactus license fee (Note 10)		$ 6,600,000		$ 6,600,000
Consulting (Note 12)		937,691	75,133	1,638,639
General and administrative	753	49,075	27,855	71,267
Investor relations	17,833	78,917	71,333	78,917
Professional fees	4,120	52,525	131,954	142,683
Product development and website costs [Note 11]		460		2,349,123
Stock-based compensation (Note 13)			1,875,000
TOTAL OPERATING EXPENSES	(22,706)	(7,718,668)	(2,181,275)	(10,880,629)
OTHER EXPENSES
Accretion of discounts on convertible debentures (Note 9)	(522,841)	(12,161)	(972,750)	(12,161)
Allowance for receivables (Note 7)			339,554
Loss on settlement of debt (Note 8(c))			(201,500)
Interest expense	(397,059)	(4,037)	(431,022)	(4,037)
NET LOSS AND COMPREHENSIVE LOSS	$ (942,606)	$ (7,734,866)	$ (4,126,101)	$ (10,896,827)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED (in dollars per share)	$ (0.01)	$ (0.05)	$ (0.03)	$ (0.10)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED (in shares)	166,073,296	154,011,413	132,695,035	113,200,543

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Treasury Stock [Member]	Shares Issuable [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at beginning at Apr. 30, 2017		$ 8,300		$ 14,000	$ 74,559	$ (202,577)	$ (105,718)
Balance at beginning (in shares) at Apr. 30, 2017		83,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash		$ 140		(14,000)	13,860
Issuance of common stock for cash (in shares)		1,400,000
Issuance of common stock for domain name		$ 1,000			1,899,000		1,900,000
Issuance of common stock for domain name (in shares)		10,000,000
Issuance of common stock for services		$ 350			649,650		650,000
Issuance of common stock for services (in shares)		3,500,000
Net loss						(2,719,947)	(2,719,947)
Balance at ending at Jul. 31, 2017		$ 9,790			2,637,069	(2,922,524)	(275,665)
Balance at ending (in shares) at Jul. 31, 2017		97,900,000
Balance at beginning at Apr. 30, 2017		$ 8,300		14,000	74,559	(202,577)	(105,718)
Balance at beginning (in shares) at Apr. 30, 2017		83,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation
Net loss							(10,896,827)
Balance at ending at Jan. 31, 2018		$ 15,805		760,832	9,627,699	(11,099,404)	(695,068)
Balance at ending (in shares) at Jan. 31, 2018		161,250,000
Balance at beginning at Jul. 31, 2017		$ 9,790			2,637,069	(2,922,524)	(275,665)
Balance at beginning (in shares) at Jul. 31, 2017		97,900,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Discount on loan payable					477		477
Net loss						(442,014)	(442,014)
Balance at ending at Oct. 31, 2017		$ 9,790			2,637,546	(3,364,538)	(717,202)
Balance at ending (in shares) at Oct. 31, 2017		97,900,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for services		$ 15			56,985		57,000
Issuance of common stock for services (in shares)		150,000
Issuance of common stock for executive license agreement		$ 6,000			6,594,000		6,600,000
Issuance of common stock for executive license agreement (in shares)		60,000,000
Treasury stock
Treasury stock (in shares)		3,200,000
Shares issuable for services				660,000			660,000
Beneficial conversion features and warrants associated with convertible debt				100,832	339,168		440,000
Net loss						(7,734,866)	(7,734,866)
Balance at ending at Jan. 31, 2018		$ 15,805		760,832	9,627,699	(11,099,404)	(695,068)
Balance at ending (in shares) at Jan. 31, 2018		161,250,000
Balance at beginning at Apr. 30, 2018		$ 11,347	$ 1	420,000	5,343,588	(6,190,876)	(415,940)
Balance at beginning (in shares) at Apr. 30, 2018		166,673,296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock to settle loans payable		$ 260			337,740		338,000
Issuance of common stock to settle loans payable (in shares)		2,600,000
Cancellation of treasury stock		$ 1	(1)
Cancellation of treasury stock (in shares)		(3,200,000)
Beneficial conversion features and warrants associated with convertible debt					144,908		144,908
Net loss						(697,088)	(697,088)
Balance at ending at Jul. 31, 2018		$ 11,608		420,000	5,826,236	(6,887,964)	(630,120)
Balance at ending (in shares) at Jul. 31, 2018		166,073,296
Balance at beginning at Apr. 30, 2018		$ 11,347	1	420,000	5,343,588	(6,190,876)	(415,940)
Balance at beginning (in shares) at Apr. 30, 2018		166,673,296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation							1,875,000
Balance at ending at Oct. 31, 2018		$ 16,608		420,000	7,696,236	(9,374,371)	(1,241,527)
Balance at ending (in shares) at Oct. 31, 2018		166,073,296
Balance at beginning at Apr. 30, 2018		$ 11,347	1	420,000	5,343,588	(6,190,876)	(415,940)
Balance at beginning (in shares) at Apr. 30, 2018		166,673,296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation							1,875,000
Net loss							(4,126,101)
Balance at ending at Jan. 31, 2019		$ 16,608		420,000	7,696,236	(10,316,977)	(2,184,133)
Balance at ending (in shares) at Jan. 31, 2019		166,073,296
Balance at beginning at Jul. 31, 2018		$ 11,608		420,000	5,826,236	(6,887,964)	(630,120)
Balance at beginning (in shares) at Jul. 31, 2018		166,073,296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation		$ 5,000			1,870,000		1,875,000
Net loss						(2,486,407)	(2,486,407)
Balance at ending at Oct. 31, 2018		$ 16,608		420,000	7,696,236	(9,374,371)	(1,241,527)
Balance at ending (in shares) at Oct. 31, 2018		166,073,296
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss						(942,606)	(942,606)
Balance at ending at Jan. 31, 2019		$ 16,608		$ 420,000	$ 7,696,236	$ (10,316,977)	$ (2,184,133)
Balance at ending (in shares) at Jan. 31, 2019		166,073,296

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (4,126,101)	$ (10,896,827)
Adjustments for non-cash amounts expensed:
Accretion of loan discounts	851	2,947
Accretion of convertible debt discount	972,750	12,161
Accrued interest on debentures	421,656	11,978
Allowance for receivables	339,554
Issuance of common stock for BitReturn (Note 11)		1,900,000
Issuance of common shares for services		602,833
Issuance of common shares for license agreement (Note 10)		6,600,000
Loss on settlement of debt	201,500
Shares issuable for services		660,000
Stock-based compensation	1,875,000
Changes in operating assets and liabilities:
Prepaid expenses	160,790	(284,025)
Accounts payable and accrued liabilities	761	29,685
Amount payable for BitReturn		350,000
Net Cash Used in Operating Activities	(153,239)	(1,011,248)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances payable		295,000
Advances from related party, net of repayments	(12,889)	321,620
Proceeds from issuance of convertible debt, net of debt financing costs	180,000	440,000
Proceeds from (repayments of) loans payable	(15,000)	(32,474)
Net Cash Provided by Financing Activities	152,111	1,024,146
Net effect of exchange rate changes on cash	876	(1,345)
Change in Cash and Cash Equivalents	(252)	11,553
Cash and Cash Equivalents, Beginning of Period	252	3
Cash and Cash Equivalents, End of Period		11,556
SUPPLEMENTARY CASH FLOW INFORMATION:
Interest paid
Income taxes paid

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Jan. 31, 2019
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 from Envoy Group Corp. to Black Cactus Global, Inc.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jan. 31, 2019
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 not generated revenue or cash flow from operations, and only incurred losses since inception. As at January 31, 2019, the Company has a working capital deficiency of $2,184,133 and an accumulated deficit of $10,316,977. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. 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. 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	9 Months Ended
	Jan. 31, 2019
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 January 31, 2019, and the results of its operations for the three and nine months ended January 31, 2019 and cash flows for the nine months ended January 31, 2019. The results of operations for the period ended January 31, 2019 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, allowances for doubtful receivables, 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, due from related parties, accounts payable, amounts payable, 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 January 31, 2019 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 January 31, April 30, (Level 1) (Level 2) (Level 3) 2019 2018 Assets: Cash and cash equivalents $ — $ — $ — $ — $ 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	9 Months Ended
	Jan. 31, 2019
Financial Risk Factors [Abstract]
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 January 31, 2019, the Company has a working capital deficiency of $2,184,133 and requires additional funding to meet its current obligations. The Company’s current obligations include accounts payable and accrued liabilities which have contractual maturities of less than 60 days and are subject to normal trade terms, loans payable which are due on demand, and convertible debts which have defaulted and are due on demand. 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	9 Months Ended
	Jan. 31, 2019
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 January 31, 2019 and 2018, the Company had no equipment.

PREPAID EXPENSES AND OTHER ASSE

PREPAID EXPENSES AND OTHER ASSETS	9 Months Ended
	Jan. 31, 2019
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	9 Months Ended
	Jan. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	7. RELATED PARTY TRANSACTIONS AND BALANCES (a) During the nine months ended January 31, 2019, the Company made payments totaling $339,554 related to expenses overseen by the former CFO, President and Chairman of the Board. The Company has not been provided invoices or other support for these expenses. The Company intends to recover the full amount of $339,554, from the former CFO, President and Chairman of the Board, however ultimate collection is uncertain as at January 31, 2019 and the full amount has been written off as allowance for receivables. As at January 31, 2019, the Company has a balance due from related parties, net of allowances for uncollectible receivables, of $Nil (April 30, 2018 - $327,541). 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). (c) Certain directors and a relative of a director received a total of $1,875,000 in stock-based compensation upon a transfer of shares on October 30, 2018 as described in Note 13.

LOANS PAYABLE

LOANS PAYABLE	9 Months Ended
	Jan. 31, 2019
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 was due on July 15, 2018. As at January 31, 2019, 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 nine months ended January 31, 2019, the Company repaid $nil of principal and recognized accretion of the discount of $851. At January 31, 2019, the net carrying value of the loan was $38,576 which is due on demand. (b) As at January 31, 2019, 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 13). 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 nine months ended January 31, 2019. (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	9 Months Ended
	Jan. 31, 2019
Convertible Debentures [Abstract]
CONVERTIBLE DEBENTURES	9. CONVERTIBLE DEBENTURES a) 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 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 January 31, 2019, 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. On November 27, 2018, the Company defaulted on the convertible note, resulting in the note becoming immediately due and payable. Upon default, the interest rate increased to 29% per annum and the Company incurs a late fee at an interest rate equal to 18% per annum on any overdue and unpaid interest under the convertible note. Additionally, the total amount owed on the convertible note upon default is equal to 130% of the outstanding principal and accrued and unpaid interest. During the nine months ended January 31, 2019, the Company recorded accretion of discount of $490,305 (January 31, 2018 - $12,161) and a 30% principal increase of $157,895 (January 31, 2019 - $nil) as a result of default, increasing the carrying value of the loan to $684,211. As at January 31, 2019, the Company has recorded accrued interest of $71,478 (April 30, 2018 - $10,454). b) 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. On December 20, 2018, the Company defaulted on the convertible note, resulting in the note becoming immediately due and payable. Upon default, the interest rate increased to 29% per annum and the Company incurs a late fee at an interest rate equal to 18% per annum on any overdue and unpaid interest under the convertible note. Additionally, the total amount owed on the convertible note upon default is equal to 130% of the outstanding principal and accrued and unpaid interest. During the nine months ended January 31, 2019, the Company recorded accretion of discount of $307,009 (January 31, 2018 - $nil) and a 30% principal increase of $94,737 (January 31, 2019 - $nil) as a result of default, increasing the carrying value of the loan to $410,527. As at January 31, 2019, the Company has recorded accrued interest of $29,091 (April 30, 2018 - $1,524). c) 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 $10,527 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. On December 20, 2018, the Company defaulted on the convertible note, resulting in the note becoming immediately due and payable. Upon default, the interest rate increased to 29% per annum and the Company incurs a late fee at an interest rate equal to 18% per annum on any overdue and unpaid interest under the convertible note. Additionally, the total amount owed on the convertible note upon default is equal to 130% of the outstanding principal and accrued and unpaid interest. During the nine months ended January 31, 2019, the Company recorded accretion of discount of $175,436 (January 31, 2018 - $nil) and a 30% principal increase of $63,158 (January 31, 2019 - $nil) as a result of default, increasing the carrying value of the loan to $273,685. As at January 31, 2019, the Company has recorded accrued interest of $17,294 (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.

LICENSE

LICENSE	9 Months Ended
	Jan. 31, 2019
License [Abstract]
LICENSE	10. LICENSE On November 6, 2017 the Company issued 60,000,000 shares of common stock with a fair value of $6,600,000 pursuant to the terms of an Exclusive Software License Agreement (the “Agreement”) with Black Cactus Holdings, LLC (“Black Cactus LLC”) to acquire an exclusive software license for the Black Cactus blockchain development software platform and related intellectual property (the “Software”) and the Agreement includes a service contract with the CEO of Black Cactus LLC to join the Company as a director and officer. The Company plans to use the Software platform to create a crypto trading exchange to support crypto and fiat currencies, music publishing, distribution, supply chain, medical research and trials. The term of the Agreement will remain in effect in perpetuity. In addition, the Company agreed to pay Black Cactus a royalty in the amount of 5% of the net revenue received from the sublicense of the Software and any revenues generated from the use of the Software including other intellectual property that the Company licensed from Black Cactus LLC pursuant to the terms of the Agreement. On April 25, 2018, the Company and Black Cactus LLC agreed to terminate the Agreement and the 60,000,000 shares of common stock issued pursuant to the agreement were returned to the Company for cancellation.

PRODUCT DEVELOPMENT AND WEBSITE

PRODUCT DEVELOPMENT AND WEBSITE COSTS	9 Months Ended
	Jan. 31, 2019
Product Development And Website Costs [Abstract]
PRODUCT DEVELOPMENT AND WEBSITE COSTS	11. 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 January 31, 2019, $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 in fiscal 2018. During the nine months ended January 31, 2019, the Company determined it would not proceed with its plan to create a technology business in mining digital currency.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Jan. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	12. 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 nine months ended January 31, 2019, the Company recognized $43,333 (January 31, 2018 - $145,833) 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 nine months ended January 31, 2019, 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 nine months ended January 31, 2019, the Company recognized $28,500 (2018 - $4,750) 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 was to issue the employee 6,000,000 shares of common stock in exchange for release from the Employment Agreement and the fair value of $420,000 of the shares issuable (refer to Note 13) was expensed in July 2018.

STOCK

STOCK	9 Months Ended
	Jan. 31, 2019
Stockholders' Equity Note [Abstract]
STOCK	13. STOCK 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 11). 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 12(a)). 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 November 6, 2017, the Company issued 60,000,000 shares of common stock with a fair value of $6,600,000 for a license fee pursuant to the Exclusive Software License Agreement (refer to Note 10). 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 January 16, 2018, the Company issued 150,000 shares of common stock with a fair value of $57,000 for investor relations services pursuant to an Equity Research Services Agreement (refer to Note 12(c)). 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 (refer to 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 (refer to Note 12(d)). The fair value of the shares on the date of settlement of $420,000 is presented as of January 31, 2019 as shares issuable because the shares have not been issued to date. On April 27, 2018, the Company issued an aggregate of 50,000,000 shares of common stock in certificated form to three directors and a relative of one of the directors. These four certificates were maintained in the possession of the Company and/or its transfer agent until October 30, 2018, on which date all 50,000,000 shares were transferred into book entry form registered in the name of the four individuals. The Company’s financial statements prior to October 30, 2018, reflected the 50,000,000 shares as treasury shares. Upon the transfer of such shares of common stock into book entry form, on October 30, 2018, the shares became issued and outstanding shares of the Company and are no longer reflected as treasury shares in the Company’s financial statements. Based upon the quoted market price, the total value of the shares was $1,875,000 on the date of the transfer which was recorded as a stock-based compensation expense on October 30, 2018 as no assets were received by the Company in exchange for the shares. As at January 31, 2019, there are 166,073,296 shares of common stock issued and outstanding. PREFERRED STOCK - SERIES A As at January 31, 2019, there are no issued and outstanding Series A Preferred Stock.

SHARE PURCHASE WARRANTS

SHARE PURCHASE WARRANTS	9 Months Ended
	Jan. 31, 2019
Share Purchase Warrants [Abstract]
SHARE PURCHASE WARRANTS	14. SHARE PURCHASE WARRANTS The following table summarizes the continuity of share purchase warrants: Number of Weighted average Balance, April 30, 2018 93,455,454 0.10 Issued — — Balance, January 31, 2019 93,455,454 0.10 As at January 31, 2019, the following share purchase warrants were outstanding: Number of Exercise price Expiry date 7,894,737 0.0046* May 27, 2022 560,717 0.10 March 29, 2023 85,000,000 0.10 April 5, 2023 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. The weighted average remaining life of the warrants outstanding as at January 31, 2019 is 4.11 years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS On August 24, 2019, the Company entered into a Software License Agreement (“License Agreement”) with Charteris, Mackie, Baillie & Cummins Limited (“CMBC Limited”) to acquire a non-exclusive license for Black Cactus blockchain development software platform and related intellectual property (“Software”) which are licensed to CMBC Limited from Black Cactus LLC. As consideration, the Company shall pay CMBC Limited a royalty in the amount of five percent (5%) of the gross revenue received from the sublicense of the Software (“royalty”), due on a quarterly basis, and issue or assign an equivalent number of common shares to CMBC Limited that will represent 60% of the then issued shares of the Company. In addition, the Company will issue an option for CMBC Limited to acquire additional shares at par value ($0.0001) per share up to 60% of any shares issued under the existing Securities Purchase Agreements with Bellridge (Note 9). The closing of the License Agreement is conditional on the Company obtaining a written agreement with Bellridge to increase its line of credit from $1,500,000 to $5,000,000 (Note 9), and the assignment of a separate Software License Agreement between CMBC Limited and Benchmark Advisors Limited (“Benchmark”) originally granted to Benchmark on February 20, 2019. During November 2019, the Company entered into an Assignment Agreement with CMBC Limited to acquire the assignment of a non-exclusive software license (“License”) for Software from Benchmark. As consideration for the assignment of the License, CMBC will be paid $250,000 directly from Bellridge on behalf of the Company as part of the increased line of credit of $5,000,000.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2019
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 January 31, 2019, and the results of its operations for the three and nine months ended January 31, 2019 and cash flows for the nine months ended January 31, 2019. The results of operations for the period ended January 31, 2019 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, allowances for doubtful receivables, 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, due from related parties, accounts payable, amounts payable, 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 January 31, 2019 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 January 31, April 30, (Level 1) (Level 2) (Level 3) 2019 2018 Assets: Cash and cash equivalents $ — $ — $ — $ — $ 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)	9 Months Ended
	Jan. 31, 2019
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 January 31, 2019 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 January 31, April 30, (Level 1) (Level 2) (Level 3) 2019 2018 Assets: Cash and cash equivalents $ — $ — $ — $ — $ 252

SHARE PURCHASE WARRANTS (Tables

SHARE PURCHASE WARRANTS (Tables)	9 Months Ended
	Jan. 31, 2019
Share Purchase Warrants [Abstract]
Schedule of share purchase warrants	The following table summarizes the continuity of share purchase warrants: Number of Weighted average Balance, April 30, 2018 93,455,454 0.10 Issued — — Balance, January 31, 2019 93,455,454 0.10
Schedule of share purchase warrants were outstanding	As at January 31, 2019, the following share purchase warrants were outstanding: Number of Exercise price Expiry date 7,894,737 0.0046* May 27, 2022 560,717 0.10 March 29, 2023 85,000,000 0.10 April 5, 2023 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 ($)	Jan. 31, 2019	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 2,184,133
Accumulated deficit	$ (10,316,977)	$ (6,190,876)

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - Recurring Basic [Member] - USD ($)	Jan. 31, 2019	Apr. 30, 2018
Assets:
Cash and cash equivalents		$ 252
Quoted Prices in Active Markets For Identical Instruments (Level 1) [Member]
Assets:
Cash and cash equivalents
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)	Jan. 31, 2019USD ($)
Financial Risk Factors [Abstract]
Working capital deficiency	$ 2,184,133

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative)	Jun. 22, 2017USD ($)
Computer Equipment [Member]
Equipment cost	$ 364,590

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)	3 Months Ended		9 Months Ended
	Jan. 31, 2019USD ($)	Jan. 31, 2018USD ($)	Jan. 31, 2019USD ($)	Jan. 31, 2018USD ($)	Apr. 30, 2018USD ($)	Jun. 22, 2017CAD ($)
Related Party Transaction [Line Items]
Allowance for receivables			$ 339,554
Secured Loan Due on August 31, 2017 | CAD [Member]
Related Party Transaction [Line Items]
Face amount						$ 450,000
Related Parties [Member]
Related Party Transaction [Line Items]
Due to related party	$ 0		0		$ 327,541
Former CFO, President and Chairman of the Board [Member]
Related Party Transaction [Line Items]
Related party expenses			339,554
Allowance for receivables			339,554
Certain Directors and RelativeOf Director [Member]
Related Party Transaction [Line Items]
Stock-based compensation			$ 1,875,000

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	May 24, 2018	Jan. 31, 2019	Jan. 31, 2018	Jul. 31, 2017	Oct. 31, 2018	Jan. 31, 2019	Jan. 31, 2018	Apr. 30, 2018	Apr. 30, 2017	Feb. 14, 2018	Sep. 30, 2017	Jul. 15, 2016
Loans payable		$ 38,576				$ 38,576
Repayment of principal						0
Accretion of loan discounts						(851)	$ (2,947)
Fair value of share issued
Loss on settlement of debt						201,500
Loans Payable [Member]
Loans payable		500				500		$ 500
Loan Agreement [Member]
Principal balance										$ 25,000	$ 130,000	$ 50,000
Proceeds from loan payable						54,716
Unamortized discount		$ 6,836				$ 6,836
Repayment of principal	$ 130,000							5,000	$ 10,600
Accretion of loan discounts								$ 3,918	$ 2,067
Number of shares issued (in shares)	2,600,000					338,000
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

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)	Apr. 13, 2018	Nov. 27, 2017	Jul. 31, 2017	Jan. 31, 2019	Jan. 31, 2018	Jun. 01, 2018	Apr. 30, 2018
Fair value of share issued
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		10,527
Additional debt issuance costs				20,000		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
Convertible Note, November 27, 2018 [Member]
Principal amount				157,895
Accretion of discount				490,305	$ 12,161
Increase in carrying amount of loan				684,211
Accrued interest				71,478			$ 10,454
Convertible Note, December 20, 2018 [Member]
Principal amount				94,737
Accretion of discount				307,009	0
Increase in carrying amount of loan				410,527
Accrued interest				29,091			1,524
Convertible Note, December 20, 2018 [Member]
Principal amount				63,158
Accretion of discount				175,436	$ 0
Increase in carrying amount of loan				273,685
Accrued interest				17,294			$ 0
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.
Warrants term (in years)		6 months
Bellridge Capital L.P. [Member] | Minimum [Member]
Principal amount				500,000
Bellridge Capital L.P. [Member] | Maximum [Member]
Principal amount				$ 1,500,000
Bellridge Capital L.P. [Member] | Warrants [Member]
Principal amount		$ 284,751
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
Debt issuance costs, net		60,000
Beneficial conversion feature		54,417
Carrying value of convertible debt		0
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member]
Description of debt instrument				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.
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Warrants [Member]
Debt instrument, discount	$ 15,790
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
Fair values of warrant	118
Fair value of share issued	258,674
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
Exercise price of warrants (in dollars per share)	$ 0.10
Bellridge Capital L.P. [Member] | Securities Purchase Agreement [Member] | Secured Loan Due on August 31, 2017
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%

LICENSE (Details Narrative)

LICENSE (Details Narrative) - USD ($)	Apr. 25, 2018	Nov. 06, 2017	Jul. 31, 2017
Value of shares issued
Exclusive Software License Agreement [Member] | Black Cactus Holdings LLC [Member]
Number of shares issued		60,000,000
Value of shares issued		$ 6,600,000
Number of shares cancellation	60,000,000

PRODUCT DEVELOPMENT AND WEBSI_2

PRODUCT DEVELOPMENT AND WEBSITE COSTS (Details Narrative) - USD ($)	Jun. 18, 2017	Jul. 31, 2017	Jan. 31, 2019	Apr. 30, 2018
Value of shares issued
Amount payable for BitReturn			$ 350,000	$ 350,000
Definitive Acquisition Agreement [Member] | Restricted Common Stock [Member]
Number of shares issued (in shares)	10,000,000
Value of shares issued	$ 1,900,000
Cash payment	$ 350,000
Amount payable for BitReturn			$ 350,000	$ 350,000

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)		Jul. 09, 2018	Apr. 13, 2018	Feb. 14, 2018	Jan. 16, 2018	Nov. 27, 2017	Nov. 08, 2017	Jul. 26, 2017	Jul. 01, 2017	Jan. 04, 2017	Jan. 31, 2019	Jan. 31, 2018	Jul. 31, 2017	Jan. 31, 2019	Jan. 31, 2018	Apr. 30, 2018
Value of shares issued
Consulting fees											$ 4,120	$ 52,525		$ 131,954	$ 142,683
Warrants [Member]
Exercise price of warrants (in dollars per share)											$ 0.10			$ 0.10		$ 0.10
Warrants April 5, 2023 [Member]
Exercise price of warrants (in dollars per share)											0.10			0.10
Warrants March 29, 2023 [Member]
Exercise price of warrants (in dollars per share)											0.10			0.10
Warrants May 27, 2022 [Member]
Exercise price of warrants (in dollars per share)	[1]										$ 0.0046			$ 0.0046
Bellridge Capital L.P. [Member]
Number of warrants issued (in shares)						7,894,737
Exercise price of warrants (in dollars per share)						$ 0.1
General Release Agreement [Member]
Number of shares issued (in shares)		6,000,000
Settlement and General Release Agreement [Member] | Employee [Member]
Number of shares issued (in shares)		6,000,000
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
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			$ 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
Strategic Management and Advisory Agreement [Member]
Number of shares issued (in shares)								1,000,000	1,000,000
Value of shares issued								$ 260,000
Consulting expense								$ 3,000	$ 3,000					43,333	145,833
Equity Research Service Agreement [Member]
Number of shares issued (in shares)					150,000					150,000
Consulting expense					$ 57,000									$ 28,500	$ 4,750
Securities Purchase Agreement [Member] | Bellridge Capital L.P. [Member] | Warrants [Member]
Value of shares issued			$ 258,674
Debt financing costs			$ 35,000
Number of warrants issued (in shares)			85,000,000
Exercise price of warrants (in dollars per share)			$ 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.

STOCK (Details Narrative)

STOCK (Details Narrative) - USD ($)	Jul. 09, 2018	May 24, 2018	Apr. 27, 2018	Feb. 14, 2018	Jan. 16, 2018	Nov. 13, 2017	Nov. 06, 2017	Jul. 26, 2017	Jul. 01, 2017	Jun. 27, 2017	Jan. 04, 2017	Oct. 31, 2018	Jul. 31, 2017	Oct. 31, 2018	Jan. 31, 2019	Jan. 31, 2018	Apr. 30, 2017	Oct. 30, 2018	Apr. 30, 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
Preferred stock, issued (in shares)															0				0
Preferred stock, outstanding (in shares)															0				0
Common stock, issued (in shares)															166,073,296				166,673,296
Common stock, outstanding (in shares)															166,073,296				113,473,296
Value of shares issued
Common stock are held in treasury															53,200,000				53,200,000
Stock-based compensation expense												$ 1,875,000		$ 1,875,000	$ 1,875,000
Three Directors [Member]
Number of shares issued (in shares)			50,000,000
Common stock are held in treasury																		50,000,000
Common Stock [Member]
Proceeds from common stock																	$ 14,000
Common stock, issued (in shares)					150,000		60,000,000	2,500,000	1,000,000	10,000,000										1,400,000
Number of shares issued (in shares)													1,400,000
Value of shares issued													$ 140
Stock-based compensation expense												$ 5,000
Treasury Stock [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.
General Release Agreement [Member]
Number of shares issued (in shares)	6,000,000
Accrued interest															$ 420,000
Loan Agreement [Member]
Number of shares issued (in shares)		2,600,000													338,000
Value of shares issued														$ 338,000
Accrued interest		$ 6,500
Employment Agreement [Member]
Number of shares issued (in shares)				8,000,000
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.
Common stock held by the company (in shares)																3,200,000
Strategic Management and Advisory Agreement [Member]
Proceeds from common stock									$ 260,000
Number of shares issued (in shares)								1,000,000	1,000,000
Value of shares issued								$ 260,000
Services agreements [Member]
Proceeds from common stock								$ 400,000
Equity Research Service Agreement [Member]
Number of shares issued (in shares)					150,000						150,000
BitReturn Agreement [Member]
Proceeds from common stock										$ 1,900,000
Exclusive Software License Agreement [Member]
Proceeds from common stock							$ 6,600,000
Equity Research Services Agreement [Member]
Proceeds from common stock					$ 57,000

SHARE PURCHASE WARRANTS (Detail

SHARE PURCHASE WARRANTS (Details) - Warrants [Member]	9 Months Ended
	Jan. 31, 2019$ / 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		Jan. 31, 2019	Apr. 30, 2018
Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants		93,455,454	93,455,454
Exercise price		$ 0.10	$ 0.10
Warrants May 27, 2022 [Member]
Class of Warrant or Right [Line Items]
Number of warrants		7,894,737
Exercise price	[1]	$ 0.0046
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
[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)	9 Months Ended
	Jan. 31, 2019
Share Purchase Warrants [Abstract]
Weighted average remaining life	4 years 1 month 10 days

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Software License Agreement [Member]	Aug. 24, 2019USD ($)$ / shares	Aug. 24, 2019USD ($)$ / shares
Charteris Mackie Baillie and Cummins Limited [Member]
Percentage of royalty fee	5.00%
Percentage of shares issued	60.00%
Share price | $ / shares	$ (0.0001)	$ (0.0001)
Bellridge Capital L.P [Member]
Consideration paid		$ 250,000
Bellridge Capital L.P [Member] | Minimum [Member]
Line of credit	$ 1,500,000	1,500,000
Bellridge Capital L.P [Member] | Maximum [Member]
Line of credit	$ 5,000,000	$ 5,000,000