Mirage Energy (MRGE) 10-K 19 Nov 20 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jul. 31, 2020	Nov. 16, 2020	Jan. 31, 2020
Cover [Abstract]
Entity Registrant Name	MIRAGE ENERGY CORPORATION
Entity Central Index Key	0001623360
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--07-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	false
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		470,776,740
Entity Public Float			$ 19,858,202
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2020	Jul. 31, 2019
Current Assets
Cash and cash equivalents	$ 166,941	$ 70,456
Prepaid expenses	9,559	1,760
Total Current Assets	176,500	72,216
Property, plant and equipment, net	1,449	3,030
Other Assets
Deposits	6,921	6,921
Total Other Assets	6,921	6,921
TOTAL ASSETS	184,870	82,167
Current Liabilities
Accounts payable and accrued liabilities	836,290	660,352
Loan payable	127,844	127,844
Convertible debentures, net of unamortized discount	281,351	580,754
Accrued salaries and payroll taxes, related parties	1,795,071	1,801,989
Total Current Liabilities	3,040,556	3,230,886
Long-Term Liabilities
Loan payable	1,234	1,063
TOTAL LIABILITIES	3,041,790	3,231,949
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001, 10,000,000 shares authorized, 10,000,000 shares issued and outstanding as of July 31, 2020 and July 31, 2019	10,000	10,000
Common stock, par value $0.001, 900,000,000 shares authorized, 462,730,684 shares issued and outstanding as of July 31, 2020; 406,886,489 shares issued and outstanding as of July 31, 2019	462,731	406,886
Stock Subscription Receivable	(20,000)	0
Additional paid-in capital	8,597,401	2,986,180
Accumulated deficit	(11,906,952)	(6,552,748)
Accumulated other comprehensive loss	(100)	(100)
TOTAL STOCKHOLDERS' DEFICIT	(2,856,920)	(3,149,782)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 184,870	$ 82,167

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2020	Jul. 31, 2019
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	462,730,684	406,886,489
Common stock, shares outstanding	462,730,684	406,886,489

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
OPERATING EXPENSES
General and administrative expenses	$ 929,142	$ 1,376,055
Professional fees	99,563	106,681
Total Operating Expenses	1,028,705	1,482,736
LOSS FROM OPERATIONS	(1,028,705)	(1,482,736)
OTHER EXPENSES
Interest expense	103,517	50,141
Interest expense - loss on change in fair value of convertible debt	3,991,040	1,381,885
Interest expense - penalty on convertible debt	230,942	285,750
Interest expense - loss on change in fair value of warrants	0	13,191
Total Other Expense	4,325,499	1,730,967
LOSS BEFORE INCOME TAXES	(5,354,204)	(3,213,703)
NET LOSS	$ (5,354,204)	$ (3,213,703)
Basic Loss per Common Share	$ (0.01)	$ (0.01)
Weighted Average Common Shares Outstanding, Basic	424,924,258	371,940,721

Statements of Stockholders' (De

Statements of Stockholders' (Deficit) - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Stock Sub. Rec.	Additional Paid-in Capital [Member]	Accumulated (Deficit) [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, shares at Jul. 31, 2018		342,628,540	10,000,000
Balance, amount at Jul. 31, 2018	$ (2,405,977)	$ 342,628	$ 10,000	$ 0	$ 580,540	$ (3,339,045)	$ (100)
Common shares issued for conversion of debt and interest, shares		44,658,950
Common shares issued for conversion of debt and interest, amount	1,663,929	$ 44,660	$ 0	0	1,619,269	0	0
Sale of common stock, shares		13,598,999
Sale of common stock, amount	325,978	$ 13,598	$ 0	0	312,380	0	0
Common shares issued for consulting services and fees, shares		6,000,000
Common shares issued for consulting services and fees, amount	466,800	$ 6,000	$ 0	0	460,800	0	0
Common stock warrants issued (11/13 & 02/12) and valued	13,191	0	0	0	13,191	0	0
Net loss	(3,213,703)	$ 0	$ 0	0	0	(3,213,703)	0
Balance, shares at Jul. 31, 2019		406,886,489	10,000,000
Balance, amount at Jul. 31, 2019	(3,149,782)	$ 406,886	$ 10,000	0	2,986,180	(6,552,748)	(100)
Common shares issued for conversion of debt and interest, shares		30,579,060
Common shares issued for conversion of debt and interest, amount	4,921,471	$ 30,579	$ 0	0	4,890,892	0	0
Sale of common stock, shares		17,458,334
Sale of common stock, amount	719,000	$ 17,459	$ 0	(20,000)	721,541	0	0
Net loss	(5,354,204)	0	0	0	0	(5,354,204)	0
Common stock warrants valued at note date	6,595	$ 0	$ 0	0	6,595	0	0
Common shares issued for exercise of warrants, shares		7,806,801
Common shares issued for exercise of warrants, amount	0	$ 7,807	$ 0	0	(7,807)	0	0
Balance, shares at Jul. 31, 2020		462,730,684	10,000,000
Balance, amount at Jul. 31, 2020	$ (2,856,920)	$ 462,731	$ 10,000	$ (20,000)	$ 8,597,401	$ (11,906,952)	$ (100)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (5,354,204)	$ (3,213,703)
Adjustments to reconcile net (loss) to net cash used in operating activities:
Depreciation expense	1,581	1,581
Financing fees	38,098	30,500
Loss on change in fair value of convertible debt	3,991,040	1,381,885
Loss on change in fair value of warrants	0	13,191
Penalty on convertible debt	230,942	285,750
Expenses paid by shareholder	29,642	0
Issuance of stock for services and fees	0	466,800
Changes in operating assets and liabilities:
Prepaid expenses	(7,799)	546
Accounts payable and accrued expenses	247,192	249,441
Accrued salaries and payroll taxes, related parties	(66,865)	448,760
Net cash used in operating activities	(890,373)	(335,249)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loan, related party	10,100	0
Repayments of loan, related party	(39,742)	(180,003)
Repayments of loans, convertible note	0	(83,250)
Proceeds from sale of common stock	719,000	325,978
ProceedsFromConvertibleDebt	297,500	329,500
Net cash provided by financing activities	986,858	392,225
Net increase in cash	96,485	56,976
Cash and cash equivalents - beginning of period	70,456	13,480
Cash and cash equivalents - end of period	166,941	70,456
Supplemental Cash Flow Disclosures
Cash paid for interest	1,533	28,145
Supplemental Non-Cash Activity Disclosures
Stock issued for convertible debt and interest	4,921,471	1,663,929
Stock exercised for common stock warrants	7,807	0
Proceeds from sale of convertible debt paid directly to vendor	$ 0	$ 20,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Jul. 31, 2020
ORGANIZATION AND DESCRIPTION OF BUSINESS
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	Mirage Energy Corporation (formerly Bridgewater Platforms Inc.) (the “Company”) is a Nevada corporation incorporated on May 6, 2014. On May 20, 2014, the Company incorporated a Canadian subsidiary known as Bridgewater Construction Ltd. in Ontario in association with its construction business. Mirage Energy Corporation is based at 900 Isom Rd Suite 306, San Antonio, TX 78216. The Company’s fiscal year end is July 31.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. Net Income (Loss) Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” (“EPS”) which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to convertible debt, stock options and warrants for each year. In the period of net loss, diluted EPS calculation is not deemed necessary as the effect would be anti-dilutive. As of July 31, 2020 and July 31, 2019, the Company has convertible notes with a total base principal of $100,500 and $239,500, respectively, which become convertible in 180 days. There is a potential for 1,416,491 shares if the principal of $100,500 were converted at July 31, 2020. These notes will have a dilutive effect on common stock for the year ended July 31, 2020. The Company has 10,000,000 shares of Mirage’s Series A Preferred Stock which possess 20 votes per share and are convertible into 200,000,000 common shares. As of July 31, 2020, the Company has one common stock purchase warrant open and it has not been exercised. For each warrant, there are 164,062 warrant shares issued and outstanding which upon exercise could potentially be 4,235,111 common stock shares. Basis of Consolidation These financial statements include the accounts of the Company and its wholly owned subsidiaries, 4Ward Resources, Inc., Cenote Energy, S. de R.L. de C.V., WPF Transmission, Inc., and WPF Mexico Pipelines, S. de R.L. de C.V. All material intercompany balances and transactions have been eliminated. Long Lived Assets In accordance with ASC 360 “Property Plant and Equipment,” the Company reviews the carrying value of intangibles subject to amortization and long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Intangible assets are amortized over their estimated useful lives. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $166,941 and $70,456 in cash at July 31, 2020 and 2019, respectively. Convertible Debt The Company follows ASC 480-10, Distinguishing Liabilities from Equity (“ASC 480-10”) in its evaluation of the accounting for a hybrid instrument. A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable number of its equity shares shall be classified as a liability (or an asset in some circumstances) if, at inception, the monetary value of the obligation is based solely or predominantly on any one of the following: (a) a fixed monetary amount known at inception; (b) variations in something other than the fair value of the issuer’s equity shares; or (c) variations inversely related to changes in the fair value of the issuer’s equity shares. Hybrid instruments meeting these criteria are not further evaluated for any embedded derivatives and are carried as a liability at fair value at each balance sheet date with remeasurements reported in interest expense in the accompanying Consolidated Statements of Operations. Financial Instruments The Company’s notes that have become convertible are subject to ASC Topic 480, “Distinguishing Liabilities from Equity,” as the debt is a mostly fixed amount to be settled with a variable number of shares. The Company follows ASC 820, “Fair Value Measurements and Disclosures”, which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: 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. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents, accounts receivable. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company evaluates the collectability of its accounts receivable on an on-going basis and request deposits whenever it is necessary. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Share-based Expenses ASC 718 “Compensation - Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Consultant share-based compensation was paid in the amount of $466,800 in 2019 and $0 in 2020. Deferred Income Taxes and Valuation Allowance 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. 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. No deferred tax assets or liabilities were recognized as of July 31, 2020 and 2019. Related Parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions. Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no contingencies as of July 31, 2020. Future obligations for the rent of the office lease as of July 31, 2020 and 2019 were $162,736 and $247,432, respectively. Reclassifications Certain prior year amounts have been reclassified to conform with the current year presentation. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company has reviewed these provisions and will apply to the fiscal year which begins August 1, 2021, as we follow the private company effective dates as an Emerging Growth Company which have been extended due to COVID-19.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2020
GOING CONCERN
NOTE 3 - GOING CONCERN	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company had a net loss of $5,354,204 and had net cash used in operations of $890,373 for the year ended July 31, 2020 and had an accumulated deficit and working capital deficit of $11,906,952 and $2,864,056 at that date. The Company has not established an ongoing source of revenues sufficient to cover its operating cost and requires additional capital to commence its operating plan. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan to obtain such resources for the Company may include, but not be limited to: sales of equity instruments; traditional financing, such as loans; sale of participation interests and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

DEBT

DEBT	12 Months Ended
	Jul. 31, 2020
DEBT
NOTE 4 - DEBT	As of July 31, 2020, the number of shares of common stock that can be issued for convertible debt as per Note 10 - Subsequent Events are 2,564,695. The other notes were not convertible at July 31, 2020 have not been converted. For the year ended July 31, 2020, the Company received proceeds of $297,500 from convertible notes, which was net of $30,500 in fees deducted and converted $4,921,471 of convertible notes and interest. There was a $3,991,040 loss on change in fair value of convertible debt. For the year ended July 31, 2019, the Company received proceeds of $329,500 from convertible notes, which was net of $30,500 in fees deducted and $20,000 paid directly to the vendor, and converted $1,663,929 of convertible notes and interest. There was a $1,381,885 loss due to change in fair value of convertible debt and a $13,191 loss due to change in fair value of warrants. A summary of debt at July 31, 2020 and July 31, 2019 is as follows: July 31, July 31, 2020 2019 Note, unsecured interest bearing at 2% per annum, due July 9, 2020 $ 50,000 $ 50,000 Note, unsecured interest bearing at 7.5% per annum, due April 15, 2018. This was an accounts payable bill that was converted to a loan as per Note 9 Commitments and Contingencies. This note is now in default as of April 16, 2018 and has a default interest of 17.5%. 77,844 77,844 Convertible debenture, unsecured, interest bearing at 12% per annum, issued June 12, 2018 in the amount of $18,000 with fees of $0 and cash proceeds of $18,000 which was paid directly to the vendor in the year ended July 31, 2018, convertible at December 9, 2018 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of March 30, 2019. This note became convertible on December 9, 2018. This note defaulted on November 14, 2018 and a default penalty of $9,000 was added to the note for a total of $27,000 and incurred default interest rate of 22%. The convertible note had a net change in fair value of $14,672. 69,374 54,702 Convertible debenture, unsecured, interest bearing at 10% per annum, issued November 13, 2018 in the aggregate principal amount of $105,000 and total cash proceeds of $90,000 to be funded in three (3) tranches. The principal sum due shall be prorated based on the consideration actually paid. For each tranche paid, the Company will have to provide 164,062 warrant shares for holder to purchase for a total of 492,186 warrants which are equal to 492,186 shares. During the 3rd Quarter Ended April 30, 2019, the second tranche of $35,000 was received with fees of $5,000 and cash proceeds of $30,000. The Holder shall have the right at any time to convert all or any part of outstanding and unpaid principal amount. The conversion price is the lessor of lowest traded price and lowest closing bid price with a 45% discount during the previous twenty-five (25) trading day period ending on the last complete trading day prior to the conversion dates, maturity date for first tranche of November 13, 2019. This note defaulted on November 14, 2018 and a default penalty of $17,500 was added to the note for a total of $52,500 and incurred default interest rate of 15%. Also, an additional 25% discount for a total of 70% discount must be factored in the conversion price until this note is no longer outstanding. The Company received a notice of default dated May 23, 2019. During the 4th Quarter Ended July 31, 2019, $71,000 of the first tranche plus $5,250 in interest was converted and the Company issued 5,543,830 shares of common stock with a fair value of $401,538. During the conversion on Crown’s first tranche, $1,000 penalty was added on the first conversion date of 05/24/19 and a duplicate $17,500 penalty was converted by the final conversion date 07/31/19. During the 1 st - 339,552 Convertible debenture, unsecured, interest bearing at 12% per annum, issued May 1, 2019 in the amount of $103,500 with fees of $3,500, cash proceeds of $100,000, convertible at October 28, 2019 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of February 28, 2020. This note was convertible on October 28, 2019. The note defaulted on November 16, 2019 and a default penalty of $51,750 was added to the note and incurred default interest rate of 22%. During May 2020, $103,500 of this debt plus $6,210 in interest was converted and the Company issued 5,919,247 shares of common stock with a fair value of $327,743 in payment leaving no balance due. The convertible note had a net change in fair value of $172,493. - 103,500 Convertible debenture, unsecured, interest bearing at 12% per annum, issued June 27, 2019 in the amount of $83,000 with fees of $3,000, cash proceeds of $80,000, convertible at December 24, 2019 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of April 15, 2020. This note becomes convertible on December 24, 2019. The note defaulted on November 16, 2019 and a default penalty of $41,500 was added to the note and incurred default interest rate of 22%. During June 2020, $83,000 of this debt plus $14,767 in interest was converted and the Company issued 5,936,367 shares of common stock with a fair value of $1,910,486 in payment leaving no balance due. The convertible note had a net change in fair value of $1,785,986. - 83,000 Convertible debenture, unsecured, interest bearing at 12% per annum, issued August 12, 2019 in the amount of $73,000 with fees of $3,000, cash proceeds of $70,000, convertible at February 8, 2020 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of May 30, 2020. This note was convertible on February 8, 2020. The note defaulted on November 16, 2019 and a default penalty of $36,500 was added to the note and incurred default interest rate of 22%. During July 2020, $73,000 of this debt plus $12,935 in interest was converted and the Company issued 1,774,519 shares of common stock with a fair value of $227,073 in payment leaving no balance due. The convertible note had a net change in fair value of $117,573. - - Convertible debenture, unsecured, interest bearing at 12% per annum, issued September 24, 2019 in the amount of $55,000 with fees of $3,000, cash proceeds of $52,000, convertible at March 22, 2020 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of July 15, 2020. This note became convertible on March 22, 2020. During July 2020, $55,000 of this debt plus $3,300 in interest was converted and the Company issued 934,923 shares of common stock with a fair value of $116,144 in payment leaving no balance due. The convertible note had a net change in fair value of $61,144. - - Convertible debenture, unsecured, interest bearing at 8% per annum, issued September 12, 2019 in the amount of $82,500 with fees of $9,500 and cash proceeds of $73,000, convertible at March 10, 2020 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to conversion date; maturity date of July 12, 2020. This note was convertible on March 10, 2020. The note defaulted on November 16, 2019 and a default penalty of $83,692 was added to the note and incurred default interest rate of 24%. The convertible note had a net change in fair value of $129,477. 211,977 - Convertible debenture, unsecured, interest bearing at 8% per annum, issued September 12, 2019 in the amount of $82,500 with fees of $9,500 and cash proceeds of $73,000, convertible at March 10, 2020 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to conversion date; maturity date of July 12, 2020. This note was convertible on March 10, 2020. The note defaulted on November 16, 2019 and a default penalty of $83,692 was added to the note and incurred default interest rate of 24%. During July 2020, $82,500 of this debt plus $27,861 in interest was converted and the Company issued 8,018,722 shares of common stock with a fair value of $1,074,752 in payment leaving no balance due. The convertible note had a net change in fair value of $908,560. - - Remaining unpaid portion due AT&T regarding cell phone installments 1,234 1,063 Total Debt 410,429 709,661 Less: Current Maturities 409,195 708,598 Total Long-Term Debt $ 1,234 $ 1,063

EQUITY

EQUITY	12 Months Ended
	Jul. 31, 2020
EQUITY
NOTE 5 - EQUITY	Authorized Stock The Company has authorized 900,000,000 common shares with a par value of $0.001 per share. The Company also designated 10,000,000 shares of Series A Preferred Stock with a par value of $0.001 per share which were issued to Mr. Michael Ward on January 23, 2017. There are 10,000,000 shares of preferred stock that are convertible into 200,000,000 shares of common stock. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. Each share of Series A Preferred Stock has the right to be converted into twenty (20) shares of our Common Stock. Holders of Series A Preferred Stock have the right to vote such shares on an “as converted” basis, unless and until such shares are converted into shares of Common Stock. Common Shares For the year ended July 31, 2020, the Company issued 30,579,060 shares of common stock for conversion of convertible notes, totaling $790,266 with a fair value of $4,407,546 for the debt and a fair value of $513,925 for the interest totaling $4,921,471. For the period ended July 31, 2020, the Company sold 17,458,334 shares of common stock to investors for cash proceeds of $719,000 and stock subscription receivable of $20,000. Also, the Company issued a total of 7,806,801 shares of common stock as a cashless exercise of common stock warrants. On October 16, 2019 and February 10, 2020, Crown Bridge Partners, LLC exercised the right to purchase 3,696,973 and 4,109,828 shares of common stock, respectively, per the Common Stock Warrants that were issued with the November 13, 2018 note. On August 5, 2019, Crown Bridge Partners, LLC funded a third tranche of $35,000 and in addition the Company will have to provide 164,062 warrant shares for holder to purchase. For the year ended July 31, 2019, the Company issued 44,658,950 shares of common stock for conversion of convertible notes, totaling $1,663,929. For the period ended July 31, 2019, the Company sold 13,598,999 shares of common stock to investors for cash proceeds of $325,978. For the period ended July 31, 2019, the Company issued 6,000,000 shares of common stock as compensation to consultants in the amount of $460,800. For the year ended July 31, 2018, the Company issued 31,088,084 shares of common stock for conversion of convertible notes, totaling $473,767. For the period ended July 31, 2018, the Company sold 50,000 shares of common stock to investors for cash proceeds of $25,000. For the period ended July 31, 2018, the Company issued 1,300,000 shares of common stock as compensation to consultants and directors in the amount of $48,110. Below you will find the individual transactions for the year ended July 31, 2019: On August 28, 2018, Power Up Lending Group Ltd converted principal in the amount of $20,000 of the $43,000 note issued February 26, 2018 that was defaulted to $64,500 for 2,702,703 shares of common stock. On August 31, 2018, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $43,000 note issued February 26, 2018 that was defaulted to $64,500 for 2,000,000 shares of common stock. On September 5, 2018, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $43,000 note issued February 26, 2018 that was defaulted to $64,500 for 1,948,052 shares of common stock. On September 10, 2018, Power Up Lending Group Ltd converted the remaining principal in the amount of $14,500 of the $43,000 note issued February 26, 2018 that was defaulted to $64,500 for 1,542,553 shares of common stock along with $2,580 of accrued interest for 274,468 shares of common stock. On September 11, 2018, JSJ Investments, Inc. converted principal in the amount of $25,000 of the $75,000 note issued January 5, 2018 for 3,223,726 shares of common stock. On January 7, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to Robert Soer valued at $0.0250 per share for $20,000. On January 9, 2019, the Company offered and sold One Million (1,000,000) shares of common stock to David Damerjian valued at $0.0250 per share for $25,000. On January 14, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to David Damerjian valued at $0.0250 per share for $20,000. On January 14, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to Henry Lackner valued at $0.0250 per share for $20,000. On January 15, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to Christine Maly valued at $0.0250 per share for $20,000. On January 18, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to Henry Lackner valued at $0.0250 per share for $20,000. On February 11, 2019, Power Up Lending Group Ltd converted principal in the amount of $20,000 of the $32,000 note issued June 12, 2018 that was defaulted to $48,000 for 1,234,568 shares of common stock. On February 12, 2019, JSJ Investments Inc converted the remaining principal in the amount of $30,000 of the $75,000 note issued January 5, 2018 that defaulted to $174,000 along with $6,148 of accrued interest for 4,694,538 shares of common stock. On February 13, 2019, the Company offered and sold Four Hundred Thousand (400,000) shares of common stock to John Drobecker valued at $0.0250 per share for $10,000. On February 13, 2019, the Company offered and sold Four Hundred Thousand (400,000) shares of common stock to Robert P Soer valued at $0.0250 per share for $10,000. On February 13, 2019, the Company offered and sold Two Hundred Thousand (200,000) shares of common stock to Henry Lackner, Jr valued at $0.0250 per share for $5,000. On February 13, 2019, the Company offered and sold Two Hundred Thousand (200,000) shares of common stock to Dylan Lackner valued at $0.0250 per share for $5,000. On February 11, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $32,000 note issued June 12, 2018 that was defaulted to $48,000 for 925,926 shares of common stock. On February 14, 2019, the Company offered and sold Eight Hundred Thousand (800,000) shares of common stock to Richard A. Lewis valued at $0.0250 per share for $20,000. On February 14, 2019, Power Up Lending Group Ltd converted the remaining principal in the amount of $13,000 of the $32,000 note issued June 12, 2018 that was defaulted to $48,000 along with $1,920 of accrued interest for 920,988 shares of common stock. On February 15, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $38,000 note issued July 10, 2018 that was defaulted to $57,000 for 887,574 shares of common stock. On February 19, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $38,000 note issued July 10, 2018 that was defaulted to $57,000 for 681,818 shares of common stock. On February 21, 2019, Power Up Lending Group Ltd converted principal in the amount of $18,000 of the $38,000 note issued July 10, 2018 that was defaulted to $57,000 for 978,261 shares of common stock. On February 22, 2019, the Company offered and sold One Million Five Hundred Thousand (1,500,000) shares of common stock to David Damerjian valued at $0.0200 per share for $30,000. On February 22, 2019, the Company offered and sold One Million Thousand (1,000,000) shares of common stock to Christine M Bulva valued at $0.0200 per share for $20,000. On February 22, 2019, the Company offered and sold Two Hundred Fifty Thousand (250,000) shares of common stock to Henry J Lackner valued at $0.0200 per share for $5,000. On February 22, 2019, the Company offered and sold Two Hundred Fifty Thousand (250,000) shares of common stock to Lisa Rooney valued at $0.0200 per share for $5,000. On February 22, 2019, the Company offered and sold Two Hundred Fifty Thousand (250,000) shares of common stock to Danielle Lackner valued at $0.0200 per share for $5,000. On February 22, 2019, Power Up Lending Group Ltd converted the remaining principal in the amount of $9,000 of the $38,000 note issued July 10, 2018 that was defaulted to $57,000 along with $2,280 of accrued interest for 659,649 shares of common stock. On February 25, 2019, the Company offered and sold Five Hundred Thousand (500,000) shares of common stock to William Grimms valued at $0.0200 per share for $10,000. On February 25, 2019, the Company offered and sold Five Hundred Thousand (500,000) shares of common stock to John Drobecker valued at $0.0200 per share for $10,000. On February 25, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $35,000 note issued August 6, 2018 that was defaulted to $52,500 for 1,013,514 shares of common stock. On February 25, 2019, Power Up Lending Group Ltd converted principal in the amount of $17,000 of the $35,000 note issued August 6, 2018 that was defaulted to $52,500 for 1,148,649 shares of common stock. On February 26, 2019, Power Up Lending Group Ltd converted the remaining principal in the amount of $20,500 of the $35,000 note issued August 6, 2018 that was defaulted to $52,500 along with $2,100 of accrued interest for 1,527,027 shares of common stock. On February 27, 2019, JSJ Investments, Inc. converted principal in the amount of $45,000 of the $144,000 penalty on note issued January 5, 2018 for 2,727,272 shares of common stock. On February 28, 2019, the Company offered and sold Five Hundred Thousand (500,000) shares of common stock to Christopher Thompson valued at $0.0200 per share for $10,000. On March 1, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $33,000 note issued August 27, 2018 that was defaulted to $49,500 for 1,013,514 shares of common stock. On March 4, 2019, Power Up Lending Group Ltd converted principal in the amount of $14,500 of the $33,000 note issued August 27, 2018 that was defaulted to $49,500 for 979,730 shares of common stock. On March 4, 2019, Power Up Lending Group Ltd converted principal in the amount of $15,000 of the $33,000 note issued August 27, 2018 that was defaulted to $49,500 for 1,013,514 shares of common stock. On March 6, 2019, the Company offered and sold Two Hundred Forty-Nine Thousand (249,000) shares of common stock to Cameron Douglas McDonald valued at $0.0200 per share for $4,980. On March 6, 2019, Power Up Lending Group Ltd converted the remaining principal in the amount of $5,000 of the $33,000 note issued August 27, 2018 that was defaulted to $49,500 along with $1,980 of accrued interest for 471,622 shares of common stock. On March 6, 2019, JSJ Investments, Inc. converted principal in the amount of $99,000 of the $144,000 penalty on note issued January 5, 2018 for 6,545,454 shares of common stock. On April 16, 2019, the Company offered and sold Six Hundred Sixty-Six Thousand Six Hundred Sixty-Seven (666,667) shares of common stock to 321gold Ltd valued at $0.0300 per share for $20,000. On May 24, 2019, Crown Bridge Partners, LLC converted principal in the amount of $9,750 (including $500 deposit fee) of the $35,000 note issued November 13, 2018 that was defaulted to $53,500 for 500,000 shares of common stock. On June 10, 2019, Crown Bridge Partners, LLC converted principal in the amount of $14,940 (including $500 deposit fee) of the $35,000 note issued November 13, 2018 that was defaulted to $53,500 for 830,000 shares of common stock. On June 26, 2019, the Company offered and sold Two Hundred Thousand (200,000) shares of common stock to accredited investor valued at $0.0300 per share for $6,000. These shares were subsequently issued as 333,333 shares and 133,333 were cancelled in August 2019. On June 27, 2019, the Company offered and sold Three Hundred Thirty-Three Thousand Three Hundred Thirty-Three (333,333) shares of common stock to accredited investor valued at $0.0300 per share for $10,000. On June 27, 2019, the Company offered and sold Three Hundred Thirty-Three Thousand Three Hundred and Thirty-Three (333,333) shares of common stock to accredited investor valued at $0.0300 per share for $10,000. On June 28, 2019, Crown Bridge Partners, LLC converted principal in the amount of $12,045 (including $500 deposit fee) of the $35,000 note issued November 13, 2018 that was defaulted to $53,500 for 730,000 shares of common stock. On June 29, 2019, the Company entered into consulting agreement with Candice Rene with total consideration of 4,000,000 shares of common stock valued at $311,200. On June 29, 2019, the Company entered into consulting agreement with Mark Sands with total consideration of 1,000,000 shares of common stock valued at $77,800. On June 29, 2019, the Company entered into consulting agreement with Robert Oram with total consideration of 1,000,000 shares of common stock valued at $77,800. On July 15, 2019, the Company offered and sold Six Hundred Sixty-Six Thousand Six Hundred and Sixty-Six (66,666) shares of common stock to accredited investor valued at $0.0750 per share for $5,000. On July 15, 2019, Crown Bridge Partners, LLC converted principal in the amount of $14,954 (including $500 deposit fee) of the $35,000 note issued November 13, 2018 that was defaulted to $54,000 for 1,240,000 shares of common stock. On July 31, 2019, Crown Bridge Partners, LLC converted the remaining principal in the amount of $21,811 (including $500 deposit fee) of the $35,000 note issued November 13, 2018 that was defaulted to $54,000 along with $5,250 of accrued interest for 2,243,830 shares of common stock. Warrants On November 13, 2018, the Company entered into Securities Purchase Agreement with Crown Bridge Partners, LLC (Crown) to issue a convertible note in the aggregate principal amount of $105,000 to be funded in three (3) tranches, of which (3) tranches have been received, and in addition for each tranche the Company will have to provide 164,062 warrant shares for holder to purchase at any time on or after the issuance with the exercise price of $0.32 and with a term of five years commencing on the Issuance Date and ending on the five-year anniversary. We have received three Common Stock Purchase Warrants through July 31, 2020 equal to a total of 492,186 shares which has a fair value of $19,786. Two Common Stock Purchase Warrants were exercised 10/16/19 and 02/12/20 with a value of $3,697 and $4,110, respectively. We have received two Common Stock Purchase Warrants through July 31, 2019 equal to a total of 328,124 shares which has a fair value of $13,191.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Jul. 31, 2020
PROVISION FOR INCOME TAXES
NOTE 6 - PROVISION FOR INCOME TAXES	The Company provides for income taxes under ASC 740, “Income Taxes”. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. It also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Certain tax attributes are subject to an annual limitation as a result of the acquisition of our subsidiaries, which constitute a change of ownership as defined under Internal Revenue Code Section 382. The Company is subject to taxation in the United States and certain state jurisdictions. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 21% to the net loss before provision for income taxes for the following reasons: Year Ended Year Ended July 31, 2020 July 31, 2019 Income tax expense at statutory rate $ 163,683 $ 141,537 Valuation allowance (163,683 ) (141,537 ) Income tax expense $ - $ - Net deferred tax assets consist of the following components as of: July 31, 2020 July 31, 2019 NOL Carryover $ 1,837,458 $ 977,833 Valuation allowance (1,837,458 ) (977,833 ) Net deferred tax asset $ - $ - Due to the change in ownership provisions of the Income Tax laws of United States of America, net operating loss carry forwards of approximately $1,837,458, for federal income tax reporting purpose, with a portion expiring from years 2034 to 2037 if not used. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years. The tax years still left open are 2014, 2015, 2016, 2017, 2018, 2019 and 2020.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 7 - RELATED PARTY TRANSACTIONS	On January 24, 2017, Mirage Energy Corporation, a Nevada corporation (“Mirage” or the “Company”) entered into an agreement with Mirage’s President and CEO, Mr. Michael Ward, whereby Mirage acquired all of the issued and outstanding shares of 4Ward Resources Inc., a Texas corporation (“4Ward Resources”) from Mr. Ward in exchange for 10,000,000 shares of Mirage’s Common Stock and 10,000,000 shares of Mirage’s Series A Preferred Stock. The acquisition of 4Ward Resources was completed on January 24, 2017. On January 28, 2017, 4Ward Resources, Inc., Mirage Energy Corporation’s wholly owned subsidiary, acquired Michael Ward’s ninety (90%) percent interest in two Mexican companies. The remaining ten (10%) percent interest was acquired by Mirage Energy Corporation from Patrick Dosser. Patrick Dosser is Michael Ward’s son. Together, Mirage Energy and 4Ward Resources own 100% of the two Mexican corporations. The two Mexican corporations are WPF MEXICO PIPELINES, S. de R.L. de C.V., and CENOTE ENERGY S. de R.L. de C.V. Additionally, 4Ward Resources acquired all of Michael Ward’s interest in WPF TRANSMISSION, INC., a Texas corporation. These transactions were valued at their carry over basis of $140,286, representing $99,821 expended on behalf of these companies by 4Ward Resources, $1,500 expended by Mr. Michael Ward to be reimbursed by 4Ward Resources and $38,965 whose vendor payments will be assumed or paid by 4Ward Resources. These transactions were accounted for as a merger of entities under common control under ASC 805-50 whereby the financial information has been combined from the first day of the first period presented similar to a pooling of interest. As of July 31, 2020, the CEO and two other members of management and one other employee had earned accrued unpaid salary in the amount of $1,728,093. Accrued salaries of $1,728,093 combined with accrued payroll taxes of $66,978 for a total accrued related party salaries and payroll tax of $1,795,071 for the period from June 2015 until July 31, 2020. As of July 31, 2019, the CEO and two other members of management and one other employee had earned accrued unpaid salary in the amount of $1,801,989. Accrued salaries of $1,801,989 combined with accrued payroll taxes of $59,947 for a total accrued related party salaries and payroll tax of $1,861,936 for the period from June 2015 until July 31, 2019. Also, Mr. Michael Ward, President, provided $10,100 directly to the Company during the year with an additional $29,642 owed for monies outlaid on behalf of the Company for a total loan amount of $39,742 which was netted for $39,742 in payments received leaving a net due Mr. Ward of $0 at July 31, 2020. During the year ended July 31, 2019, Mr. Ward had a previous balance due of $2,229 with an additional $24,898 of expenses paid which increased the total amount due to $27,127 less repayments of $27,127. Additionally, White Boy Partnership, LLC, a company owned by the spouse of the CEO, provided an additional loan of $187,600 to 4Ward Resources, Inc. Repayments of $34,724 were made during the year ended July 31, 2018, which reduced the balance due to $152,876 as of July 31, 2018. Repayments of $152,876 were made during the year ended July 31, 2019, which reduced the balance due to $0 as of July 31, 2019. There were no further loans in the year ended July 31, 2020.

LEASES

LEASES	12 Months Ended
	Jul. 31, 2020
LEASES
NOTE 8 - LEASES	On June 9, 2016, the Company entered into a Lease Agreement for its San Antonio, Texas office lease location. The Lease Period was for three (3) years beginning July 1, 2016. On July 1, 2019, the Company entered into a First Amendment to Lease Agreement at same location. The landlord continues to hold $6,921 as security which is to be returned at the end of the new lease. The new Lease Period is three (3) years beginning July 1, 2019. The Company shall pay as additional rent all other sums of money as shall become due and payable by them under this Lease. To date after thirteen (13) months of this thirty-six (36) month lease, no such additional charges have been made. The Company has incurred rent expense in the amount of $84,906 and $83,974 for the year ended July 31, 2020 and for the year ended July 31, 2019, respectively. Below is the schedule of rent for the remaining Lease term as of July 31, 2020. Year Ending Amount July 31, 2021 $ 77,830 July 31, 2022 84,906 Total Remaining Base Rent $ 162,736

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jul. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES	The Company committed to eighteen (18) months of Acquisition of Pipeline Rights of Way to Marcos y Asociados with a total amount of $77,844 which was due April 15, 2018 and not paid as of July 31, 2020. Interest will continue accruing after July 31, 2020 until it is paid. From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company’s financial position or results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2020
SUBSEQUENT EVENTS
NOTE 10 - SUBSEQUENT EVENTS	The Company evaluated events occurring subsequent to July 31, 2020, identifying those that are required to be disclosed as follows: In August 2020, Crown Bridge Partners, LLC exercised the right to purchase 4,235,111 shares of common stock per Common Stock Warrant that was issued with November 13, 2018 note. In August 2020, BHP Capital NY Inc. converted principal in the amount of $82,500 of the $82,500 note issued September 12, 2019 for 2,564,695 shares of common stock. In September 2020, the Company entered into a Securities Purchase Agreement with Power Up Lending Group Ltd. to issue a convertible note in the principal amount of $153,000, with unsecured, interest bearing at 10% per annum and a maturity date of July 21, 2021. In October 2020, the Company entered into consulting agreement with total consideration of 1,246,250 shares of common stock valued at $286,638. In October 2020, the Company entered into a Securities Purchase Agreement with Power Up Lending Group Ltd. to issue a convertible note in the principal amount of $68,000, with unsecured, interest bearing at 10% per annum and a maturity date of August 12, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.
Net Income (Loss) Per Share of Common Stock	The Company has adopted ASC Topic 260, “Earnings per Share,” (“EPS”) which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if dilutive) related to convertible debt, stock options and warrants for each year. In the period of net loss, diluted EPS calculation is not deemed necessary as the effect would be anti-dilutive. As of July 31, 2020 and July 31, 2019, the Company has convertible notes with a total base principal of $100,500 and $239,500, respectively, which become convertible in 180 days. There is a potential for 1,416,491 shares if the principal of $100,500 were converted at July 31, 2020. These notes will have a dilutive effect on common stock for the year ended July 31, 2020. The Company has 10,000,000 shares of Mirage’s Series A Preferred Stock which possess 20 votes per share and are convertible into 200,000,000 common shares. As of July 31, 2020, the Company has one common stock purchase warrant open and it has not been exercised. For each warrant, there are 164,062 warrant shares issued and outstanding which upon exercise could potentially be 4,235,111 common stock shares.
Basis of Consolidation	These financial statements include the accounts of the Company and its wholly owned subsidiaries, 4Ward Resources, Inc., Cenote Energy, S. de R.L. de C.V., WPF Transmission, Inc., and WPF Mexico Pipelines, S. de R.L. de C.V. All material intercompany balances and transactions have been eliminated.
Long Lived Assets	In accordance with ASC 360 “Property Plant and Equipment,” the Company reviews the carrying value of intangibles subject to amortization and long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Intangible assets are amortized over their estimated useful lives. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair market value.
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Cash and Cash Equivalents	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $166,941 and $70,456 in cash at July 31, 2020 and 2019, respectively.
Convertible Debt	The Company follows ASC 480-10, Distinguishing Liabilities from Equity (“ASC 480-10”) in its evaluation of the accounting for a hybrid instrument. A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable number of its equity shares shall be classified as a liability (or an asset in some circumstances) if, at inception, the monetary value of the obligation is based solely or predominantly on any one of the following: (a) a fixed monetary amount known at inception; (b) variations in something other than the fair value of the issuer’s equity shares; or (c) variations inversely related to changes in the fair value of the issuer’s equity shares. Hybrid instruments meeting these criteria are not further evaluated for any embedded derivatives and are carried as a liability at fair value at each balance sheet date with remeasurements reported in interest expense in the accompanying Consolidated Statements of Operations.
Financial Instruments	The Company’s notes that have become convertible are subject to ASC Topic 480, “Distinguishing Liabilities from Equity,” as the debt is a mostly fixed amount to be settled with a variable number of shares. The Company follows ASC 820, “Fair Value Measurements and Disclosures”, which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: 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.
Concentrations of Credit Risk	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents, accounts receivable. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company evaluates the collectability of its accounts receivable on an on-going basis and request deposits whenever it is necessary. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Share-based Expenses	ASC 718 “Compensation - Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “Equity - Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Consultant share-based compensation was paid in the amount of $466,800 in 2019 and $0 in 2020.
Deferred Income Taxes and Valuation Allowance	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. 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. No deferred tax assets or liabilities were recognized as of July 31, 2020 and 2019.
Related Parties	The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.
Commitments and Contingencies	The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no contingencies as of July 31, 2020. Future obligations for the rent of the office lease as of July 31, 2020 and 2019 were $162,736 and $247,432, respectively.
Reclassifications	Certain prior year amounts have been reclassified to conform with the current year presentation.
Recent Accounting Pronouncements	In February 2016, the FASB issued ASU 2016-02, Leases, which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company has reviewed these provisions and will apply to the fiscal year which begins August 1, 2021, as we follow the private company effective dates as an Emerging Growth Company which have been extended due to COVID-19.

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Jul. 31, 2020
DEBT
Schedule of debt	July 31, July 31, 2020 2019 Note, unsecured interest bearing at 2% per annum, due July 9, 2020 $ 50,000 $ 50,000 Note, unsecured interest bearing at 7.5% per annum, due April 15, 2018. This was an accounts payable bill that was converted to a loan as per Note 9 Commitments and Contingencies. This note is now in default as of April 16, 2018 and has a default interest of 17.5%. 77,844 77,844 Convertible debenture, unsecured, interest bearing at 12% per annum, issued June 12, 2018 in the amount of $18,000 with fees of $0 and cash proceeds of $18,000 which was paid directly to the vendor in the year ended July 31, 2018, convertible at December 9, 2018 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of March 30, 2019. This note became convertible on December 9, 2018. This note defaulted on November 14, 2018 and a default penalty of $9,000 was added to the note for a total of $27,000 and incurred default interest rate of 22%. The convertible note had a net change in fair value of $14,672. 69,374 54,702 Convertible debenture, unsecured, interest bearing at 10% per annum, issued November 13, 2018 in the aggregate principal amount of $105,000 and total cash proceeds of $90,000 to be funded in three (3) tranches. The principal sum due shall be prorated based on the consideration actually paid. For each tranche paid, the Company will have to provide 164,062 warrant shares for holder to purchase for a total of 492,186 warrants which are equal to 492,186 shares. During the 3rd Quarter Ended April 30, 2019, the second tranche of $35,000 was received with fees of $5,000 and cash proceeds of $30,000. The Holder shall have the right at any time to convert all or any part of outstanding and unpaid principal amount. The conversion price is the lessor of lowest traded price and lowest closing bid price with a 45% discount during the previous twenty-five (25) trading day period ending on the last complete trading day prior to the conversion dates, maturity date for first tranche of November 13, 2019. This note defaulted on November 14, 2018 and a default penalty of $17,500 was added to the note for a total of $52,500 and incurred default interest rate of 15%. Also, an additional 25% discount for a total of 70% discount must be factored in the conversion price until this note is no longer outstanding. The Company received a notice of default dated May 23, 2019. During the 4th Quarter Ended July 31, 2019, $71,000 of the first tranche plus $5,250 in interest was converted and the Company issued 5,543,830 shares of common stock with a fair value of $401,538. During the conversion on Crown’s first tranche, $1,000 penalty was added on the first conversion date of 05/24/19 and a duplicate $17,500 penalty was converted by the final conversion date 07/31/19. During the 1 st - 339,552 Convertible debenture, unsecured, interest bearing at 12% per annum, issued May 1, 2019 in the amount of $103,500 with fees of $3,500, cash proceeds of $100,000, convertible at October 28, 2019 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of February 28, 2020. This note was convertible on October 28, 2019. The note defaulted on November 16, 2019 and a default penalty of $51,750 was added to the note and incurred default interest rate of 22%. During May 2020, $103,500 of this debt plus $6,210 in interest was converted and the Company issued 5,919,247 shares of common stock with a fair value of $327,743 in payment leaving no balance due. The convertible note had a net change in fair value of $172,493. - 103,500 Convertible debenture, unsecured, interest bearing at 12% per annum, issued June 27, 2019 in the amount of $83,000 with fees of $3,000, cash proceeds of $80,000, convertible at December 24, 2019 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of April 15, 2020. This note becomes convertible on December 24, 2019. The note defaulted on November 16, 2019 and a default penalty of $41,500 was added to the note and incurred default interest rate of 22%. During June 2020, $83,000 of this debt plus $14,767 in interest was converted and the Company issued 5,936,367 shares of common stock with a fair value of $1,910,486 in payment leaving no balance due. The convertible note had a net change in fair value of $1,785,986. - 83,000 Convertible debenture, unsecured, interest bearing at 12% per annum, issued August 12, 2019 in the amount of $73,000 with fees of $3,000, cash proceeds of $70,000, convertible at February 8, 2020 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of May 30, 2020. This note was convertible on February 8, 2020. The note defaulted on November 16, 2019 and a default penalty of $36,500 was added to the note and incurred default interest rate of 22%. During July 2020, $73,000 of this debt plus $12,935 in interest was converted and the Company issued 1,774,519 shares of common stock with a fair value of $227,073 in payment leaving no balance due. The convertible note had a net change in fair value of $117,573. - - Convertible debenture, unsecured, interest bearing at 12% per annum, issued September 24, 2019 in the amount of $55,000 with fees of $3,000, cash proceeds of $52,000, convertible at March 22, 2020 with conversion price at a discount rate of 49% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date, maturity date of July 15, 2020. This note became convertible on March 22, 2020. During July 2020, $55,000 of this debt plus $3,300 in interest was converted and the Company issued 934,923 shares of common stock with a fair value of $116,144 in payment leaving no balance due. The convertible note had a net change in fair value of $61,144. - - Convertible debenture, unsecured, interest bearing at 8% per annum, issued September 12, 2019 in the amount of $82,500 with fees of $9,500 and cash proceeds of $73,000, convertible at March 10, 2020 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to conversion date; maturity date of July 12, 2020. This note was convertible on March 10, 2020. The note defaulted on November 16, 2019 and a default penalty of $83,692 was added to the note and incurred default interest rate of 24%. The convertible note had a net change in fair value of $129,477. 211,977 - Convertible debenture, unsecured, interest bearing at 8% per annum, issued September 12, 2019 in the amount of $82,500 with fees of $9,500 and cash proceeds of $73,000, convertible at March 10, 2020 with conversion price at a discount rate of 45% of market price which is the average of the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to conversion date; maturity date of July 12, 2020. This note was convertible on March 10, 2020. The note defaulted on November 16, 2019 and a default penalty of $83,692 was added to the note and incurred default interest rate of 24%. During July 2020, $82,500 of this debt plus $27,861 in interest was converted and the Company issued 8,018,722 shares of common stock with a fair value of $1,074,752 in payment leaving no balance due. The convertible note had a net change in fair value of $908,560. - - Remaining unpaid portion due AT&T regarding cell phone installments 1,234 1,063 Total Debt 410,429 709,661 Less: Current Maturities 409,195 708,598 Total Long-Term Debt $ 1,234 $ 1,063

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Table)	12 Months Ended
	Jul. 31, 2020
PROVISION FOR INCOME TAXES
Provision for income taxes	Year Ended Year Ended July 31, 2020 July 31, 2019 Income tax expense at statutory rate $ 163,683 $ 141,537 Valuation allowance (163,683 ) (141,537 ) Income tax expense $ - $ -
Net deferred tax assets	July 31, 2020 July 31, 2019 NOL Carryover $ 1,837,458 $ 977,833 Valuation allowance (1,837,458 ) (977,833 ) Net deferred tax asset $ - $ -

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Jul. 31, 2020
LEASES
Schedule of rent for the remaining Lease term	Year Ending Amount July 31, 2021 $ 77,830 July 31, 2022 84,906 Total Remaining Base Rent $ 162,736

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019	Jul. 31, 2018
Convertible note	$ 100,500	$ 239,500
Cash and cash equivalents	$ 166,941	70,456
Convertible note, maturity Period	180 days
Share based compensation	$ 0	466,800
Common stock shares issued upon conversion, shares	1,416,491
Common stock shares issued upon conversion, amount	$ 100,500
Future obligation, rent of office lease	$ 162,736	$ 247,432
Common stock shares issued upon conversion of preferred stock, shares	30,579,060	44,658,950	31,088,084
Series A Preferred Stock [Member]
Common stock shares issued upon conversion, shares	10,000,000
Common stock shares issued upon conversion of preferred stock, shares	200,000,000
Preferred stock, number of vote per share Description	Series A Preferred Stock which possess 20 votes per share
One Purchase Warrants [Member]
Warrants issued, shares	164,062
Warrants Outstanding, shares	4,235,111

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
GOING CONCERN
Net (loss)	$ (5,354,204)	$ (3,213,703)
Net cash (used) in operating activities	(890,373)	(335,249)
Accumulated deficit	(11,906,952)	$ (6,552,748)
Working capital deficit	$ (2,864,056)

DEBT (Details)

DEBT (Details) - USD ($)	Jul. 31, 2020	Jul. 31, 2019
Remaining unpaid portion due AT&T regarding cell phone installments	$ 1,234	$ 1,063
Total Debt	410,429	709,661
Less: Current Maturities	409,195	708,598
Total Long-Term Debt	1,234	1,063
Notes Payable 1 [Member]
Total Debt	50,000	50,000
Notes Payable 2 [Member]
Total Debt	77,844	77,844
Convertible Debt [Member]
Total Debt	69,374	54,702
Convertible Debt 1 [Member]
Total Debt	0	339,552
Convertible Debt 2 [Member]
Total Debt	0	103,500
Convertible Debt 3 [Member]
Total Debt	0	83,000
Convertible Debt 4 [Member]
Total Debt	0	0
Convertible Debt 5 [Member]
Total Debt	0	0
Convertible Debt 6 [Member]
Total Debt	211,977	0
Convertible Debt 7 [Member]
Total Debt	$ 0	$ 0

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
Common stock, shares issuable upon debt conversion	2,564,695
Proceeds from convertible notes	$ 297,500	$ 329,500
Proceeds from sale of convertible debt paid directly to vendor	0	20,000
Convertible Debt [Member]
Convertible notes interest	4,921,471	1,663,929
Proceeds from convertible notes	297,500	329,500
Financing fees	30,500	30,500
Proceeds from sale of convertible debt paid directly to vendor		20,000
Fair value of warrants loss due to change		13,191
Loss due to change in fair value of convertible debt	$ (3,991,040)	$ (1,381,885)

EQUITY (Details Narrative)

EQUITY (Details Narrative)	Feb. 12, 2020USD ($)	Jul. 15, 2019USD ($)$ / sharesshares	Jun. 10, 2019USD ($)shares	Mar. 06, 2019USD ($)$ / sharesshares	Mar. 04, 2019USD ($)shares	Mar. 02, 2019USD ($)shares	Feb. 12, 2019USD ($)shares	Feb. 11, 2019USD ($)shares	Nov. 13, 2018USD ($)$ / sharesshares	Sep. 05, 2018USD ($)shares	Jul. 31, 2020USD ($)$ / sharesshares	Oct. 16, 2019USD ($)shares	Aug. 05, 2019USD ($)shares	Jul. 31, 2019USD ($)$ / sharesshares	Jun. 29, 2019USD ($)shares	Jun. 28, 2019USD ($)shares	Jun. 27, 2019USD ($)$ / sharesshares	Jun. 26, 2019USD ($)$ / sharesshares	May 24, 2019USD ($)shares	Apr. 16, 2019USD ($)$ / sharesshares	Feb. 28, 2019USD ($)$ / sharesshares	Feb. 27, 2019USD ($)shares	Feb. 26, 2019USD ($)shares	Feb. 25, 2019USD ($)$ / sharesshares	Feb. 22, 2019USD ($)$ / sharesshares	Feb. 21, 2019USD ($)shares	Feb. 19, 2019USD ($)shares	Feb. 15, 2019USD ($)shares	Feb. 14, 2019USD ($)$ / sharesshares	Feb. 13, 2019USD ($)$ / sharesshares	Jan. 18, 2019USD ($)$ / sharesshares	Jan. 15, 2019USD ($)$ / sharesshares	Jan. 14, 2019USD ($)$ / sharesshares	Jan. 09, 2019USD ($)$ / sharesshares	Jan. 07, 2019USD ($)$ / sharesshares	Nov. 13, 2018USD ($)$ / sharesshares	Sep. 11, 2018USD ($)shares	Sep. 10, 2018USD ($)shares	Aug. 31, 2018USD ($)shares	Aug. 28, 2018USD ($)shares	Jul. 31, 2020USD ($)$ / sharesshares	Jul. 31, 2019USD ($)$ / sharesshares	Jul. 31, 2018USD ($)shares	Feb. 10, 2020shares	Feb. 02, 2020USD ($)	Mar. 01, 2019USD ($)
Debt conversion converted amount, principal																																									$ 790,266
Common stock, shares authorized | shares											900,000,000			900,000,000																											900,000,000	900,000,000
Debt conversion converted instrument, shares issued | shares																																									30,579,060	44,658,950	31,088,084
Convertible debt, converted amount																																										$ 1,663,929	$ 473,767
Common stock warrants purchase												$ 3,697																																	$ 4,110
Total convertabile debt amount																																									$ 4,921,471
Preferred stock, shares authorized | shares											10,000,000			10,000,000																											10,000,000	10,000,000
Preferred stock, converted into common stock | shares											200,000,000																														200,000,000
Common stock, shares par value | $ / shares											$ 0.001			$ 0.001																											$ 0.001	$ 0.001
Debt conversion converted amount, accrued interest																																									$ 513,925
Debt conversion converted amount, fair value																																									4,407,546
Fair value of warrant issued, amount																																									0	$ 13,191
Convertible debt											$ 281,351			$ 580,754																											$ 281,351	$ 580,754
Common stock shares issued | shares											462,730,684			406,886,489																											462,730,684	406,886,489
Proceeds from related party debt																																									$ 10,100	$ 0
Robert Oram [Member]
Common stock shares issued, shares | shares															1,000,000
Common stock shares issued, value															$ 77,800
Mark Sands [Member]
Common stock shares issued, shares | shares															1,000,000
Common stock shares issued, value															$ 77,800
Candice Rene [Member]
Common stock shares issued, shares | shares															4,000,000					666,667
Common stock shares issued, value															$ 311,200					$ 20,000
Accredited Investor [Member]
Debt conversion converted amount, principal		$ 5,000															$ 10,000	$ 6,000
Debt conversion converted instrument, shares issued | shares																		200,000
Common stock shares issued price per share | $ / shares		$ 0.0750															$ 0.0300	$ 0.0300
Common stock shares issued, shares | shares		66,666															333,333	333,333
Cancellation of shares, shares | shares																		133,333
Cameron Douglas McDonald [Member]
Common stock shares issued price per share | $ / shares				$ 0.0200
Common stock shares issued, shares | shares				249,000
Common stock shares issued, value				$ 4,980
Christopher Thompson [Member]
Common stock shares issued price per share | $ / shares																					$ 0.0200
Common stock shares issued, shares | shares																					500,000
Common stock shares issued, value																					$ 10,000
William Grimms [Member]
Common stock shares issued price per share | $ / shares																								$ 0.0200
Common stock shares issued, shares | shares																								500,000
Common stock shares issued, value																								$ 10,000
Lisa Rooney [Member]
Common stock shares issued price per share | $ / shares																									$ 0.0200
Common stock shares issued, shares | shares																									250,000
Common stock shares issued, value																									$ 5,000
Christine M Bulva [Member]
Common stock shares issued price per share | $ / shares																									$ 0.0200
Common stock shares issued, shares | shares																									1,000,000
Common stock shares issued, value																									$ 20,000
Richard A. Lewis [Member]
Common stock shares issued price per share | $ / shares																													$ 0.0250
Common stock shares issued, shares | shares																													800,000
Common stock shares issued, value																													$ 5,000
Dylan Lackner [Member]
Common stock shares issued price per share | $ / shares																									$ 0.0200					$ 0.0250
Common stock shares issued, shares | shares																									250,000					200,000
Common stock shares issued, value																									$ 5,000					$ 5,000
Robert Soer [Member]
Common stock shares issued price per share | $ / shares																														$ 0.0250					$ 0.0250
Common stock shares issued, shares | shares																														400,000					800,000
Common stock shares issued, value																														$ 10,000					$ 20,000
John Drobecker [Member]
Common stock shares issued price per share | $ / shares																								$ 0.0200						$ 0.0250
Common stock shares issued, shares | shares																								500,000						400,000
Common stock shares issued, value																								$ 10,000						$ 10,000
Christine Maly [Member]
Common stock shares issued price per share | $ / shares																																$ 0.0250
Common stock shares issued, shares | shares																																800,000
Common stock shares issued, value																																$ 20,000
Henry Lackner [Member]
Common stock shares issued price per share | $ / shares																									$ 0.0200					$ 0.0250	$ 0.0250		$ 0.0250
Common stock shares issued, shares | shares																									250,000					200,000	800,000		800,000
Common stock shares issued, value																									$ 5,000					$ 5,000	$ 20,000		$ 20,000
David Damerjian [Member]
Common stock shares issued price per share | $ / shares																									$ 0.0200								$ 0.0250	$ 0.0250
Common stock shares issued, shares | shares																																	800,000	1,000,000
Common stock shares issued, value																									$ 30,000								$ 20,000	$ 25,000
Consultants [Member]
Common stock shares issued for compensation, shares | shares																																										6,000,000	1,300,000
Common stock shares issued for compensation, amount																																										$ 460,800	$ 48,110
Investor [Member]
Common stock shares issued, shares | shares																																									17,458,334	13,598,999	50,000
Common stock shares issued, value																																									$ 719,000	$ 325,978	$ 25,000
Stock subscription receivable											$ 20,000																														20,000
Mr. Michael Ward [Member]
Proceeds from related party debt																																									$ 10,100
Warrants [Member]
Principal amount									$ 105,000																											$ 105,000
Number of tranches, received									3																											3
Number of tranches									3																											3
Exercise price | $ / shares																																				$ 0.32
additional warrant, shares | shares									164,062																											164,062
Three Common Stock Purchase [Member]
Common Stock Warrants, Shares | shares											492,186																														492,186
Common Stock Warrants, fair value											$ 19,786																														$ 19,786
Series A Preferred Stock [Member]
Debt conversion converted instrument, shares issued | shares																																									200,000,000
Series A Preferred Stock [Member] | Mr. Michael Ward [Member] | January 23, 2017 [Member]
Common stock, shares authorized | shares											10,000,000																														10,000,000
Common stock, shares par value | $ / shares											$ 0.001																														$ 0.001
Crown Bridge Partners LLC [Member]
Debt conversion converted amount, principal		$ 14,954	$ 14,940											$ 21,811		$ 12,045			$ 9,750
Debt conversion converted instrument, shares issued | shares		1,240,000	830,000											2,243,830		730,000			500,000
Debt conversion converted amount, accrued interest														$ 5,250
Convertible debt		$ 35,000	$ 35,000											35,000		$ 35,000			$ 35,000																							35,000
Debt default		54,000	53,500											54,000		53,500			53,500																							$ 54,000
Deposit fees		$ 500	$ 500											$ 500		$ 500			$ 500
Crown Bridge Partners LLC [Member] | Securities Purchase Agreement [Member] | Warrants [Member]
Debt conversion converted amount, principal									$ 105,000
Share warrant issued, shares | shares									164,062		492,186			328,124
Fair value of warrant issued, amount	$ 4,110										$ 19,786	$ 3,697		$ 13,191
Common stock shares issued price per share | $ / shares									$ 0.32																											$ 0.32
Crown Bridge Partners LLC [Member] | Third Tranche [Member]
Proceeds from related party debt													$ 35,000
Common stock shares issuable upon exercise of warrants | shares													164,062
321gold Limited [Member]
Common stock shares issued price per share | $ / shares																				$ 0.0300
Common stock shares issued, shares | shares																				666,667
Common stock shares issued, value																				$ 20,000
PowerUp Lending Group Ltd [Member]
Debt conversion converted amount, principal					$ 14,500	$ 15,000		$ 20,000		$ 15,000													$ 20,500	$ 15,000	$ 9,000	$ 18,000	$ 15,000	$ 15,000	$ 13,000									$ 14,500	$ 15,000	$ 20,000
Debt conversion converted instrument, shares issued | shares					979,730	1,013,514		1,234,568		1,948,052													1,527,027	1,013,514	659,649	978,261	681,818	887,574	920,988									1,542,553	2,000,000	2,702,703
Debt conversion converted amount, accrued interest				1,980																			$ 2,100		$ 2,280				$ 1,920									$ 2,580			$ 0
Convertible debt					$ 33,000			$ 32,000		$ 43,000													35,000	$ 35,000	38,000	$ 38,000	$ 38,000	$ 38,000	32,000									43,000	$ 43,000	$ 43,000						$ 33,000
Debt default					49,500			48,000		$ 64,500													$ 52,500	52,500	$ 57,000	$ 57,000	$ 57,000	$ 57,000	$ 48,000									$ 64,500	$ 64,500	$ 64,500						$ 49,500
Common stock shares issued | shares																																						274,468
PowerUp Lending Group Ltd [Member] | Debt Conversion One [Member]
Debt conversion converted amount, principal				$ 5,000	$ 15,000			$ 15,000																$ 17,000
Debt conversion converted instrument, shares issued | shares				471,622	1,013,514			925,926																1,148,649
Convertible debt				$ 33,000	$ 33,000			$ 32,000																$ 35,000
Debt default				49,500	$ 49,500			48,000																$ 52,500
JSJ Investments, Inc. [Member]
Debt conversion converted amount, principal				$ 99,000			$ 30,000															$ 45,000															$ 25,000
Debt conversion converted instrument, shares issued | shares				6,545,454			4,694,538															2,727,272															3,223,726
Debt conversion converted amount, accrued interest							$ 6,148
Convertible debt				$ 144,000				75,000														$ 144,000															$ 75,000	$ 43,000
Debt default								$ 174,000
Crown Bridge Partners LLC [Member] | Common stock warrants [Member]
Common stock shares issued upon exercise of convertible securities | shares																																									7,806,801
Common stock shares issuable upon exercise of warrants/rights exercised | shares												3,696,973																																4,109,828

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
PROVISION FOR INCOME TAXES
Income tax expense at statutory rate	$ 163,683	$ 141,537
Valuation allowance	(163,683)	(141,537)
Income tax expense	$ 0	$ 0

PROVISION FOR INCOME TAXES (D_2

PROVISION FOR INCOME TAXES (Details 1) - USD ($)	Jul. 31, 2020	Jul. 31, 2019
PROVISION FOR INCOME TAXES
NOL Carryover	$ 1,837,458	$ 977,833
Valuation allowance	(1,837,458)	(977,833)
Net deferred tax asset	$ 0	$ 0

PROVISION FOR INCOME TAXES (D_3

PROVISION FOR INCOME TAXES (Details Narrative)	12 Months Ended
	Jul. 31, 2020USD ($)
PROVISION FOR INCOME TAXES
Statutory federal income tax rate	21.00%
Net operating loss carry forwards	$ 1,837,458
Net operating loss carry forwards expire	Expiring from years 2034 to 2037

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 28, 2017	Jan. 24, 2017	Jul. 31, 2020	Jul. 31, 2019	Jul. 31, 2018
Accrued payroll taxes			$ 66,978	$ 59,947
Accrued salaries and payroll taxes, related parties			1,795,071	1,801,989
Accrued salaries			1,728,093	1,801,989
Proceeds from related party			10,100	0
Expenses paid by shareholder			29,642	0
Repayments of related parties			39,742	180,003
From June 2015 Until July 31, 2019 [Member]
Accrued salaries and payroll taxes, related parties				1,861,936
Wpf Mexico Pipelines And Cenote Energy [Member]
Total due to related parties	$ 1,500
Total value of acquisition	140,286
Expenses paid on behalf of acquiree companies	99,821
Vendor payments to be assumed or paid by 4Ward Resources	$ 38,965
CEO [Member] | 4Ward Resources Inc [Member]
Proceeds from loan					$ 187,600
Repayments of related parties				152,876	34,724
Total due to related parties				0	$ 152,876
President And Ceo [Member] | 4Ward Resources Inc [Member]
Percentage of interests acquired	100.00%
President And Ceo [Member] | 4Ward Resources Inc [Member] | Common Stocks
Number of shares exchanged for acquisition		10,000,000
President And Ceo [Member] | 4Ward Resources Inc [Member] | Series A Preferred Stock [Member]
Number of shares exchanged for acquisition		10,000,000
President And Ceo [Member] | Mirage Energy Corporation's [Member] | Subsidiaries [Member]
Percentage of interests acquired	90.00%
Patrick Dosser [Member]
Percentage of interests acquired	10.00%
Mr. Michael Ward [Member]
Proceeds from related party			10,100
Expenses paid by shareholder				24,898
Total due to related parties			0	2,229
Expenses paid on behalf of acquiree companies			39,742
Repayments of related parties				$ 27,127
Loan amount			$ 39,742

LEASES (Details)

LEASES (Details)	Jul. 31, 2020USD ($)
LEASES
July 31, 2021	$ 77,830
July 31, 2022	84,906
Total Remaining Base Rent	$ 162,736

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2020	Jul. 31, 2019
LEASES
Lease agreement description	On June 9, 2016, the Company entered into a Lease Agreement for its San Antonio, Texas office lease location. The Lease Period was for three (3) years beginning July 1, 2016. On July 1, 2019, the Company entered into a First Amendment to Lease Agreement at same location. The landlord continues to hold $6,921 as security which is to be returned at the end of the new lease. The new Lease Period is three (3) years beginning July 1, 2019. The Company shall pay as additional rent all other sums of money as shall become due and payable by them under this Lease. To date after thirteen (13) months of this thirty-six (36) month lease, no such additional charges have been made.
Rent expense	$ 84,906	$ 83,974

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Marcos Y Asociados [Member]	12 Months Ended
	Jul. 31, 2020USD ($)
Acquisition description	The Company committed to eighteen (18) months of Acquisition of Pipeline Rights of Way to Marcos y Asociados with a total amount of $77,844 which was due April 15, 2018 and not paid as of July 31, 2020. Interest will continue accruing after July 31, 2020 until it is paid.
Commitment and contingencies acquisition amount	$ 77,844

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Oct. 31, 2020	Sep. 30, 2020	Aug. 31, 2020	Jul. 31, 2020
Debt converted principal amount				$ 4,407,546
Debt converted into common stock				1,416,491
Subsequent Event [Member] | Consulting Agreement [Member]
Common stock share consideration	1,246,250
Common stock share consideration amount	$ 286,638
Subsequent Event [Member] | Power Up Lending Group Ltd. [Member]
Debt converted principal amount		$ 153,000
Unsecured, interest bearing		10.00%
Maturity date		Jul. 21, 2021
Subsequent Event [Member] | BHP Capital NY [Member]
Debt converted principal amount			$ 82,500
Convertible note issued			$ 82,500
Debt converted into common stock			2,564,695
Subsequent Event [Member] | Crown Bridge Partners LLC [Member]
Common stock share consideration			42,351,111
Subsequent Event [Member] | PowerUp Lending Group Ltd One [Member]
Debt converted principal amount	$ 68,000
Unsecured, interest bearing	10.00%