GPO Plus (GPOX) 10-K/A 13 Sep 22 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2022	Sep. 10, 2022	Oct. 31, 2020
Cover [Abstract]
Entity Registrant Name	GPO PLUS, INC.
Entity Central Index Key	0001673475
Document Type	10-K/A
Amendment Flag	true
Entity Voluntary Filers	No
Current Fiscal Year End Date	--04-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		32,420,382
Entity Public Float			$ 16,631,300
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-213744
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	37-1817132
Entity Address Address Line 1	3571 E
Entity Address Address Line 2	Sunset Road
Entity Address Address Line 3	Suite 300
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89120
City Area Code	855
Local Phone Number	935-9111
Entity Interactive Data Current	Yes
Icfr Auditor Attestation Flag	false
Auditor Name	Pinnacle Accountancy Group of Utah
Auditor Location	Farmington, Utah
Auditor Firm Id	6117
Amendment Description	We are filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to our Annual Report on Form 10-K for the year ended April 30, 2022 (the “Form 10-K”), filed with the United States Securities and Exchange Commission on September 13, 2022 (the “Original Filing Date”), to furnish the Interactive Data File exhibits required by Item 601(b)(101) of Regulation S-K and correct a few grammatical errors.

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Apr. 30, 2022	Apr. 30, 2021
Current Assets:
Cash and cash equivalents	$ 2,877	$ 12,407
Accounts receivable	1,104	5,252
Prepaid expenses	445,633	2,000
Total Current Assets	449,614	19,659
Property, Plant, and Equipment, net	4,098	5,241
TOTAL ASSETS	453,712	24,900
Current Liabilities:
Accounts payable and accrued liabilities	519,606	206,142
Accrued interest	31,304
Accrued liabilities - related parties	177,932
Convertible note payable, net of debt discount of $15,480	417,520
Stock payable		18,000
Total Current Liabilities	1,146,362	224,142
Total Liabilities	1,146,362	224,142
Commitments and Contingencies (Note 6)	0	0
Stockholders' Equity (Deficit):
Common stock, $0.0001 par value, 90,000,000 shares authorized; 31,361,572 and 9,666,674 shares issued and outstanding at April 30, 2022 and April 30, 2021, respectively	3,136	967
Additional paid in capital	27,795,797	450,918
Accumulated deficit	(30,466,600)	(876,144)
Total Stockholders' Equity (Deficit)	(2,667,555)	(424,147)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	453,712	24,900
Selling And Marketing Expense [Member] | Vice President [Member]
Stockholders' Equity (Deficit):
Preferred Stock, value	1,750,000	0
Founders Series A Non-Voting Redeemable Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred Stock, value	224,905	224,905
Series A Preferred Stock [Member]
Stockholders' Equity (Deficit):
Preferred Stock, value	100	100
Founders of Common Class A [Member]
Stockholders' Equity (Deficit):
Preferred Stock, value	$ 12	$ 12

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2022	Apr. 30, 2021
Stockholders' Deficit
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	31,361,572	9,666,674
Common stock, shares outstanding	31,361,572	9,666,674
Convertible note payable, net of debt discount	$ 15,480
Preferred Stock, shares authorized		1,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Founders Series A Non-Voting Redeemable Preferred Stock [Member]
Stockholders' Deficit
Preferred Stock, shares authorized	500,000	500,000
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, stated value	$ 15	$ 15
Preferred Stock, shares issued	28,750	28,750
Preferred Stock, shares outstanding	28,750	28,750
Founders of Common Class A [Member]
Stockholders' Deficit
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	115,000	115,000
Common stock, shares outstanding	115,000	115,000
Series A Preferred Stocks [Member]
Stockholders' Deficit
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	1,000,000	0
Preferred Stock, shares outstanding	1,000,000	0
Preferred Stock, designated shares	1,000,000	1,000,000
Common Stocks [Member] | Executive [Member]
Stockholders' Deficit
Preferred Stock, shares par value	$ 0.0001	$ 0.0001
Preferred Stock, shares issued	175,000	0
Preferred Stock, shares outstanding	175,000	0
Preferred Stock, stated value	$ 10	$ 10
Preferred Stock, shares designated	175,000	175,000

AUDITED STATEMENTS OF OPERATION

AUDITED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
AUDITED STATEMENTS OF OPERATIONS
Revenues	$ 1,162,822	$ 826,731
Cost of revenue	1,143,947	731,251
Gross Profit	18,875	95,480
Operating Expenses
General and administrative	333,961	217,178
Professional fees	7,670,331	624,639
Professional fees - related parties	21,003,523	0
Management and salaries - related party	271,632	10,991
Total Operating Expenses	29,279,447	852,808
Loss from operations	(29,260,572)	(757,328)
Other Expense
Interest Expense	(329,884)	0
Total Other Expense	(329,884)	0
Net Loss	$ (29,590,456)	$ (757,328)
Net Loss Per Common Share: Basic and Diluted	$ (1.35)	$ (0.08)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	21,961,279	9,466,701

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS DEFICIT - USD ($)	Total	Additional Paid-In Capital	Founders Class A Common Stock [Member]	Founders Series A Non - Voting Redeemable Preferred Stock	Series A Non - Voting Redeemable Preferred Stock	Series A Convertible Preferred Stock	Common Stock [Member]	Accumulated Deficit
Balance, shares at Apr. 30, 2020							9,316,674
Balance, amount at Apr. 30, 2020	$ 10,906	$ 128,790	$ 0	$ 0	$ 0		$ 932	$ (118,816)
Issuance of Preferred Stock and Class A Common Stock units for cash, shares			115,000	28,750
Issuance of Preferred Stock and Class A Common Stock units for cash, amount	62,595	62,583	$ 12	$ 224,905	0	$ 0	$ 0	0
Issuance of Common Stock for cash, shares							80,000
Issuance of Common Stock for cash, amount	80	72			0	$ 0	$ 8	0
Issuance of Preferred Stock for cash, shares						1,000,000
Issuance of Preferred Stock for cash, amount	100	0				$ 100	$ 0	0
Stock based compensation, shares							270,000
Stock based compensation, amount	259,500	259,473	0	0	0	0	$ 27	0
Net loss	(757,328)	0	$ 0	$ 0	0	$ 0	$ 0	(757,328)
Balance, shares at Apr. 30, 2021			115,000	28,750		1,000,000	9,666,674
Balance, amount at Apr. 30, 2021	(424,147)	450,918	$ 12	$ 224,905	0	$ 100	$ 967	(876,144)
Issuance of Common Stock for cash, shares							20,000
Issuance of Common Stock for cash, amount	30,000	29,998	0	0	$ 0	0	$ 2	0
Issuance of Preferred Stock for cash, shares					175,000
Issuance of Preferred Stock for cash, amount	0	0	0	0	$ 1,750,000	0	$ 0	0
Stock based compensation, shares							6,504,895
Stock based compensation, amount	7,732,127	7,731,477	0	0	0	0	$ 650	0
Net loss	(29,590,456)	0	0	0	0	0	$ 0	(29,590,456)
Stock based compensation - related party, shares							15,104,336
Stock based compensation - related party, amount	19,253,961	19,252,451	0	0	0	0	$ 1,510	0
Issuance of common stock for lease, shares							50,667
Issuance of common stock for lease, amount	52,900	52,895	0	0	0	0	$ 5	0
Issuance of common stock for conversion of debts, shares							15,000
Issuance of common stock for conversion of debts, amount	15,000	14,998	0	0	0	0	$ 2	0
Warrants issued in conjunction with convertible note	263,060	263,060	$ 0	$ 0	$ 0	$ 0	$ 0	0
Balance, shares at Apr. 30, 2022			115,000	28,750	175,000	1,000,000	31,361,572
Balance, amount at Apr. 30, 2022	$ (2,667,555)	$ 27,795,797	$ 12	$ 224,905	$ 1,750,000	$ 100	$ 3,136	$ (30,466,600)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
STATEMENTS OF CASH FLOWS (Unaudited)
Net loss	$ (29,590,456)	$ (757,328)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	6,844,861	259,500
Stock based compensation - related parties	21,003,523
Share issued for prepaid expenses	443,633
Lease expense to be settled by common stock	52,900	18,000
Depreciation of furniture and equipment	1,143	478
Amortization of convertible note discount	298,580
Bad debt expense	84,442
Share issuance cost	1,035
Changes in operating assets and liabilities:
Accounts receivable	(58,984)	0
Prepaid expenses	0
Accounts payable and accrued liabilities	313,464
Accrued interest	31,304
Accrued liabilities - related parties	177,932
Stock payable for lease	(18,000)
Net cash used in Operating Activities	(414,623)	(269,554)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	0	(5,719)
Advances on loan receivable - related party	(21,310)
Net cash used in Investing Activities	(21,310)	(5,719)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of preferred stock for cash	18	100
Proceeds from issuance of common stock	29,385	80
Proceeds from issuance of preferred stock and common stock units	0	287,500
Proceeds from issuance of convertible note	397,000	0
Net cash provided by Financing Activities	426,403	287,680
Net change in cash for period	(9,530)	12,407
Cash at beginning of period	12,407	0
Cash at end of period	2,877	12,407
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes	0	0
Cash paid for interest	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Warrants issued in conjunction with issuance of convertible note	263,060	$ 0
Issuance of common stock for conversion of debit	$ 15,000

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Apr. 30, 2022
ORGANIZATION AND BASIS OF PRESENTATION
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION GPO Plus, Inc. (the “Company”) is a corporation originally established under the name of Koldeck, Inc. under the corporation laws in the State of Nevada on March 29, 2016. On April 2, 2018, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Koldeck Inc. to Global House Holdings Ltd. Pursuant to the agreement and plan of merger, our company merged with our wholly-owned subsidiary Global House Holdings Ltd., a Nevada corporation. Koldeck Inc. remained the surviving company of the merger, continuing under the name Global House Holdings Ltd. The name change, as well as a 20:1 forward stock split, was approved by FINRA and effective April 3, 2018. On June 19, 2020, the Company approved an agreement and plan of merger for the purposes of changing our corporate name from Global House Holdings Ltd. to GPO Plus, Inc. Pursuant to the agreement and plan of merger, our company merged with our wholly-owned subsidiary GPO Plus, Inc., a Nevada corporation. Global House Holdings Ltd. remained the surviving company of the merger, continuing under the name GPO Plus, Inc. The name change, as well as a 12:1 reverse stock split, was approved by FINRA and effective August 20, 2020. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. Effective May 5, 2020, Brett H. Pojunis acquired 5,000,000 (post-split) of the issued and outstanding common shares of the Company from Jian Han Chen. As a result of the transaction, Mr. Pojunis had voting and dispositive control over 53.67% of our outstanding voting securities. The shares were acquired in a private transaction using Mr. Pojunis’ personal funds. Mr. Pojunis’s ownership has since been diluted to 23.01%, and Mr. Chen no longer holds any equity interest in the Company. We are a start-up company engaged in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2022
GOING CONCERN
GOING CONCERN	NOTE 2 - GOING CONCERN The Company’s financial statements as of April 30, 2022 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has incurred a cumulative deficit of $30,466,600. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30. Use of Estimates Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of April 30, 2022 and 2021, the Company had cash and cash equivalents of $2,877 and $12,407, respectively. Accounts Receivable Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of April 30, 2022 and 2021, the Company had accounts receivable of $1,104 and $5,252, respectively. Prepaid Expense April 30, April 30, 2022 2021 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 443,633 - Total $ 445,633 $ 2,000 Property, Plant and Equipment Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment”, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. 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 assets exceeds the fair value of the assets. During the year ended April 30, 2022 and 2021, no impairment losses have been identified. As of April 30, 2022 and 2021, Property, Plant and Equipment was $4,098 and $5,241, respectively. Depreciation of $1,143 and $478 was incurred during the years ended April 30, 2022 and 2021. Revenue Recognition Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The Company is comprised of HealthGPO, a Group Purchasing Organization for the Healthcare industry, cbdGPO, a Group Purchasing Organization for the hemp industry. DISTRO+, our distribution division and GPO for specialty retailers, and Nutriumph® Supplements, an innovative supplement company whose mission is to offer premium nutraceuticals to assist consumers to reach their health and wellness goals with natural ingredients. In addition, GPOPlus offers professional services through GPOPRO Services. During the year ended April 30, 2022 and 2021, the Company recognized $1,157,119 and $824,065 of revenues related to merchandise and product sales, and $5,703 and $2,666 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $1,162,822 and $826,731, respectively. The Company incurred cost of revenue of $1,143,947 and $731,251, and generated gross profit of $18,875 and $95,480 during the years ended April 30, 2022 and 2021, respectively. In regard to the sales that occurred during the year ended April 30, 2022, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers. Financial Instruments The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable U.S. GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the year ended April 30, 2022 the Company has chosen to early adopt of ASU2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance. Share-Based Compensation The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the years ended April 30, 2022 and 2021, the Company recorded $28,292,017 and $259,500 stock-based compensation expense, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Year ended April 30, 2022 2021 Common stock award to consultants $ 7,288,494 $ 259,500 Common stock award to management and executives - related parties 21,003,523 - $ 28,292,017 $ 259,500 Basic and Diluted Loss per Share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the year ended April 30, 2022 and 2021, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. April 30, April 30, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 433,000 - Warrants 448,000 - Common Stock Payable - 12,000 1,881,000 1,012,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at April 30, 2022 and 2021, that are convertible into shares of common stock at a one-for-one rate. (Note 4) During the year ended April 30, 2022, the Company issued convertible notes of $448,000 to a non-affiliate that are convertible at a fixed rate of $1. The Company issued 448,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. During the year ended April 30, 2022, the Company issued 15,000 shares of common stock for the repayment of note principal amount of $15,000 resulting in a $433,000 remaining balance (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2022 2021 Net loss per share, basic and diluted $ (1.35 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (257.31 ) $ - Ordinary Common stock $ (1.35 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 - Ordinary Common stock 21,846,279 9,466,701 Total weighted average shares outstanding 21,961,279 9,466,701 Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied 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 when a different tax rate is enacted. Pursuant to the provisions of ASC 740, “Income Taxes,” the Company provides valuation allowances for deferred tax assets for which it does not consider realization of such assets to be more likely than not. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the historical taxable income generation, projected future taxable income, the reversal of existing deferred tax liabilities and tax planning strategies in making this assessment (Note 8). New Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt-Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging-Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU 2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on May 1, 2021 financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer. In December 2019, the FASB issued ASC No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes", which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. The impact of this new standard on the Company’s financial statements has not been material. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Apr. 30, 2022
CAPITAL STOCK
CAPITAL STOCK	NOTE 4 - CAPITAL STOCK Share Capital On June 19, 2020, the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares. The reverse stock split was declared effective by FINRA on August 20, 2020. Our issued and outstanding capital decreased from 111,800,000 shares of common stock to 9,316,674 shares of common stock. The reverse stock split also resulted in the decrease of the authorized capital from 1,500,000,000 shares of common stock to 125,000,000 shares of common stock. The issued and outstanding shares and authorized capital have been restated retroactively in the financial statements. On November 20, 2020, the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting of the following: · 90,000,000 shares of ordinary common stock · 10,000,000 shares of founders’ class A common stock · 50,000,000 shares of blank check common stock · 500,000 shares of founders’ series A non-voting redeemable preferred stock · 49,500,000 shares of blank check preferred stock On January 21, 2021, the Company filed amended certification of stock designation after issuance of class/series for designating 1,000,000 shares of blank check preferred stock as Series A Preferred Stock. Ordinary Common Stock Year ended April 30, 2021 On December 30, 2020, the Company issued 80,000 shares of ordinary common stock at $0.001 per share for cash proceeds of $80 to nonaffiliates through private placement. On December 29, 2020, the Company issued restricted stock awards for 20,000 shares of ordinary common stock at market stock price of $1.10 per share to employees at $22,000. Restricted stock awards were issued to certain employees as consideration for services rendered. The restricted stock units were vested immediately on the date of grant. On January 1, 2021, the Company issued 250,000 shares of ordinary common stock at market stock price of $0.95 per share to consultants for service at $237,500. Year ended April 30, 2022 During the year ended April 30, 2022, the Company issued 6,504,895 shares of common stock to consultants and employees at $7,732,127 for services, of which 1,160,938 shares were issued for prepaid expenses to consultants at $447,600. As of April 30, 2022, $443,633 remained in the prepaid expense. During the year ended April 30, 2022, the Company issued 15,104,336 shares of common stock to executives at $19,253,961 for services. (Note 5) During the year ended April 30, 2022, the Company issued 50,667 shares of common stock to landlord at $52,900 for lease payment on office premise. During the year ended April 30, 2022, the Company issued 20,000 shares of common stock for cash proceed of $28,965, incurring shares issuance cost of $1,035. On January 31, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000 at a fixed conversion rate of $1 per share.(Note 6) As of April 30, 2022 and April 30, 2021, the issued and outstanding ordinary common stock was 31,361,572 and 9,666,674, respectively. Founders’ Class A Common Stock and Founders' Series A Non-Voting Redeemable Preferred Stock During the year ended April 30, 2021, the Company issued common and preferred stock units comprising of 115,000 shares of founders’ class A common stock and 28,750 shares of founder’s series A non-voting redeemable preferred stock to non-affiliates for total consideration of $287,500. The founder’s series A non-voting redeemable preferred stock has a redemption value of $15 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $224,905 was determined to be its fair market value. As of April 30, 2022 and April 30, 2021, the Company had 115,000 shares of founder’s class A common stock issued and outstanding and 28,750 shares of founder’s series A non-voting redeemable preferred stock issued and outstanding. Series A Convertible Preferred Stock The Company has designated 1,000,000 shares of series A convertible preferred stock. The series A convertible preferred stock may convert into common stock at a rate equal to one share of common stock for each share of series A convertible preferred stock. Each Series A convertible preferred shareholder is entitled to one hundred (100) votes for each share held of record on matters submitted to a vote of holders of the Company’s ordinary Common Stock. On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. (Note 5) On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to an executive of the Company at $0.0001 per shares for consideration of $50. (Note 5) As of April 30, 2022 and 2021, the Company had 1,000,000 shares of series A convertible preferred stock issued and outstanding. Series A Non-Voting Redeemable Preferred Stock On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to an executive of the Company at $10 stated value per share and for cash consideration of $17.50. (Note 5) The series A non-voting redeemable preferred stock has a redemption value of $10 per share and is contingently redeemable at the holder’s option, and as a result was classified as mezzanine equity in the Company’s balance sheet. The redemption value of $1,750,000 was determined to be its fair market value. As of April 30, 2022 and 2021, the Company had 175,000 shares and 0 shares of series A non-voting redeemable preferred stock issued and outstanding, respectively. Warrants During the year ended April 30, 2022, in conjunction with the issuance of a convertible note on June 16, 2021, the Company issued 448,000 stock purchase warrants, exercisable for three years from issuance at exercise price of $1.25 per share. (Note 6) The below table summarizes the activity of warrants exercisable for shares of common stock during the year ended April 30, 2022: Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 448,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2022 448,000 $ 1.25 The fair value of each warrant on the date of grant is estimated using the Black-Scholes option valuation model. The following weighted-average assumptions were used for warrants granted during the year ended April 30, 2022: Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591% Expected dividend yield - Risk-free interest rate 0.41% - 0.43% The following table summarizes information relating to outstanding and exercisable warrants as of April 30, 2022: Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 448,000 2.46 $ 1.25 448,000 $ 1.25 Aggregate intrinsic value is the sum of the amounts by which the quoted market price of the Company’s stock exceeded the exercise price of the warrants at April 30, 2022 for those warrants for which the quoted market price was in excess of the exercise price (“in-the-money” warrants). As of April 30, 2022, the aggregate intrinsic value of warrants outstanding was approximately $0 based on the closing market price of $0.39 on April 30, 2022. As of April 30, 2022, the Company valued the fair value on the 448,000 units of common stock purchase warrants granted at $880,000 based on Black-Scholes option valuation model. Since the fair market value of the warrants exceeded the proceeds received and the face value of the underlying convertible note, the relative fair value of the warrants of $263,060 was allocated to the debt discount of the convertible note amortized over the nine-month term of the note.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS Related Party compensation for the year ended April 30, 2022, share holding and salary payable as of April 30, 2022 are summarized as below: Cash/Stock Compensation Common Convertible Series A Series A non-voting redeemable Title Wages Management Fees Stock Compensation Stock Shares Preferred Shares preferred Shares Salary Payable CEO $ 15,000 $ 43,370 $ 2,121,563 7,162,500 500,000 - $ 8,077 Advisor - Affiliate - 90,000 11,429,272 6,453,000 500,000 175,000 90,000 President 20,000 - 2,405,937 2,511,667 - - 20,000 COO 27,000 - 3,386,040 2,363,333 - - 11,077 CFO 18,462 - 129,375 375,000 - - 8,077 VP Sales 57,800 - 1,531,336 1,288,836 - - 40,702 $ 138,262 $ 133,370 $ 21,003,523 20,154,336 1,000,000 175,000 $ 177,933 CEO On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the CEO of the Company at $0.0001 per share for consideration of $50. During the year ended April 30, 2022, the Company issued 2,162,500 shares of restricted common stock to the CEO valued at $2,121,563. During the year ended April 30, 2022, the Company incurred management fees of $43,370 to the CEO of the Company. During the year ended April 30, 2022, the Company incurred management salary expense of $8,077 to the CEO, payable as of April 30, 2022. Advisor - Affiliate On January 21, 2021, the Company issued 500,000 shares of series A convertible preferred stock to the affiliated advisor of the Company at $0.0001 per share for consideration of $50. On May 21, 2021, the Company issued 175,000 series A non-voting redeemable preferred shares to the affiliated advisor of the Company at $10 stated value per share valued at $1,750,000 and for cash consideration of $17.50. The remaining portion of $1,749,982 was recorded as stock based compensation expense in Professional fees - related party. On May 21, 2021, the Company issued 1,400,000 shares of restricted stock to the affiliated advisor executive valued at $2,100,000. On May 21, 2021, the Company issued 418,000 shares of S-8 stock to the affiliated advisor valued at $627,000. On May 21, 2021, the Company issued 3,000,000 shares of restricted stock to the affiliated advisor valued at $4,500,000. On August 27, 2021, the affiliated advisor entered into a consulting advisor agreement with a sign on bonus of $50,000 payable as of April 30, 2022. The executive will also be paid for annual consulting fees of $60,000 and the accrued portion of $40,000 was recorded as of April 30, 2022. As of April 30, 2022, the total amount due to the executive was $90,000. On December 29, 2021, the Company issued 1,635,000 shares of common stock to the affiliated advisor valued at $2,452,500 for services. President On December 3, 2021, the Company entered into an employment agreement with the President and Member of the Board of Directors with an initial annual salary of $60,000 beginning December 3, 2021 subject to future increases. The Company granted the President (i) 55,000 shares of common stock pursuant to its Form S-8; (ii) 2,225,000 restricted shares; and (iii) 625,000 shares to vest over the next 3 years, with 62,500 shares to vest quarterly contingent on milestones to be determined between the Company and the President. On May 21, 2021, the Company issued 55,000 shares of S-8 stock to the President valued at $82,500 as sign on bonus. On October 6, 2021, the Company issued 125,000 shares of common stock to the President at $187,500. On December 31, 2021, the Company issued 2,100,000 shares of restricted common stock to the President at $2,100,000 as sign on bonus. On December 31, 2021, the Company issued 125,000 shares of restricted common stock to the President at $125,000. On April 28, 2022, the Company issued 104,167 shares of restricted common stock to the President at $35,938. During the year ended April 30, 2022, the Company incurred management salary expense of $20,000 to the President, payable as of April 30, 2022. COO On December 29, 2021, the Company entered into an employment agreement with the COO and Member of the Board of Directors with an initial annual salary of $60,000 beginning December 29, 2021 subject to future increases. The Company granted the COO (i) 55,000 shares of common stock pursuant to its Form S-8; (ii) 2,225,000 restricted shares; and (iii) 625,000 shares to vest over the next 3 years, with 62,500 shares to vest quarterly contingent on milestones to be determined between the Company and the COO. On May 21, 2021, the Company issued 55,000 shares of S-8 stock to the COO valued at $82,500 as sign on bonus. On December 31, 2021, the Company issued 2,100,000 shares of restricted common stock to the COO at $2,100,000 as sign on bonus. On April 28, 2022, the Company issued 208,333 shares of restricted common stock to the COO at $153,750. During the year ended April 30, 2022, the Company incurred management salary expense of $27,000 to the COO, of which $11,077 was payable as of April 30, 2022. CFO On November 1, 2021, the Company entered into an employment agreement with the CFO and advisor to the Board of Directors with initial annual salary of $60,000 beginning January 1, 2022 subject to future increases. The Company granted the Executive (i) 15,000 shares of common stock pursuant to its Form S-8 which shall vest May 1, 2022; (ii) 50,000 restricted shares which shall vest May 1, 2022; and (iii) 10,000 shares per month over the next 3 years, to vest quarterly contingent on milestones to be determined between the Company and the CFO. On April 28, 2022, the Company issued 360,000 shares of restricted common stock to the CFO at $124,200. On April 28, 2022, the Company issued 15,000 shares of S-8 common stock to the CFO at $5,175. During the year months ended April 30, 2022, the Company incurred management salary expense of $18,462 to the CFO, of which $8,077 was payable as of April 30, 2022. VP Sales and Marketing On May 3, 2021, the Company entered into an employment agreement with the VP Sales and Marketing and Member of the Board of Directors with an initial annual salary of $60,000 beginning May 3, 2021 subject to future increases. The Company granted the VP Sales and Marketing (i) 80,000 shares of common stock pursuant to its Form S-8; (ii) 1,100,000 restricted shares; with 91,666 shares to vest quarterly contingent on milestones to be determined between the Company and the VP Sales and Marketing. On May 21, 2021, the Company issued 80,000 shares of S-8 stock to the VP Sales and Marketing valued at $120,000 as sign on bonus. During the year ended April 30, 2022, these shares were sold to an non-affiliated investor. On May 21, 2021, the Company issued 250,000 shares of restricted common stock to the VP Sales and Marketing at $375,000 as sign on bonus. On December 31, 2021, the Company issued 1,036,336 shares of restricted common stock to the VP Sales and Marketing at $1,036,336 as sign on bonus. During the year ended April 30, 2022, the Company incurred management salary expense of $57,800 to the VP Sales and Marketing, of which $40,702 was payable as of April 30, 2022. Loan Receivable On June 16, 2021, the Company signed an agreement with a related party that is an affiliate of the Company’s CEO for a loan of $21,310. The loan is non-interest bearing and has a one-year term. During the year ended April 30, 2022, the Company advanced the $21,310 to this affiliate, but the loan receivable was determined to be uncollectible and was written off as bad debt at April 30, 2022.

COVERTIBLE NOTE PAYABLE

COVERTIBLE NOTE PAYABLE	12 Months Ended
	Apr. 30, 2022
COVERTIBLE NOTE PAYABLE
COVERTIBLE NOTE PAYABLE	NOTE 6 - COVERTIBLE NOTE PAYABLE Convertible note payable at April 30, 2022 consists of the following: April 30, 2022 Dated June 16, 2021 $ 265,000 Dated September 8, 2021 168,000 Total convertible notes payable, gross 433,000 Less: Unamortized debt discount (15,480 ) Total convertible notes $ 417,520 On June 16, 2021, the Company issued a $280,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $250,000, convertible at a fixed rate of $1.00 per share. The note has a payment term of nine months for expiry date of March 16, 2022 and bears interest at 9% per annum. Additionally, the Company issued to the investor 280,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. (Note 4) On April 28, 2022, an agreement was reached for the extension of the expiry date to October 16, 2022. On June 16, 2021, the Company recorded total debt discount of $196,667 comprising original issue discount of $30,000 and discount from warrants of $166,667. During the year ended April 30, 2022, the Company recorded amortization of debt discount of $196,667 reporting under interest expense in the statements of operations. As of April 30, 2022, the debt discount was fully amortized. On September 8, 2021, the Company issued a $168,000 Original Issue Discounted Convertible Promissory Note for a purchase price of $147,000, convertible at a fixed rate of $1.00 per share. The note has a payment term of nine months for expiry date of June 8, 2022 and bears interest at 9% per annum. Additionally, the Company issued to the investor 168,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. (Note 4) On April 28, 2022, an agreement was reached for the extension of the expiry date to November 8, 2022. On September 8, 2021, the Company recorded total debt discount of $117,393 comprising original issue discount of $21,000 and discount from warrants of $96,393. During the year ended April 30, 2022, the Company recorded amortization of debt discount of $101,913 reporting under interest expense in the statements of operations. As of April 30, 2022, the unamortized debt discount was $15,480. On January 31, 2022, the Company issued 15,000 shares of common stock for the conversion of convertible note principal of $15,000. During the year ended April 30, 2022, the Company recorded interest expense of $31,304. As of April 30, 2022, the accrued interest payable was $31,304. As of April 30, 2022, the convertible note payable was $417,520, net of debt discount of $15,480.

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2022
COMMITTMENTS AND CONTINGENCIES
COMMITTMENTS AND CONTINGENCIES	NOTE 7 - COMMITTMENTS AND CONTINGENCIES The Company’s principal business and corporate address is 3571 E. Sunset Road, Suite 300, Las Vegas, NV 89120. On August 5, 2020, the Company entered into a lease agreement for the office premise under a term of 6 months commencing on August 10, 2020 at the cost of $4,750 per month, consisting of $2,000 payable in common shares of the Company and $2,750 payable in cash. Subsequent to the end of the agreement, the premise was leased on month-to-month basis. On January 1, 2022, the Company renewed the lease agreement for the office premise under a term of one year commencing on January 1, 2022 at the cost of $4,500 per month, consisting of $2,500 payable in common shares of the Company and $2,000 payable in cash. The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased for a term of 12 months expiring on April 30, 2022 at the cost of $1,857.50 per month. The leases are exempt from the provisions of ASC 842, Leases, due to the short-terms of their durations.

INCOME TAX

INCOME TAX	12 Months Ended
	Apr. 30, 2022
INCOME TAX
INCOME TAX	NOTE 8 INCOME TAX The Company provides for income taxes under ASC 740, “ Income Taxes.” The reconciliation of the net operating loss for year ended April 30, 2022 and 2021 is shown as follows: Year Ended April 30, April 30, 2022 2021 Net loss $ (29,590,456 ) $ (757,328 ) Add: Stock based compensation 28,292,017 259,500 Net operating loss $ (1,298,439 ) $ (497,828 ) The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of April 30, 2022 and 2021 are as follows: April 30, April 30, 2022 2021 Net operating loss carryforward $ (1,915,083 ) $ (616,644 ) Effective tax rate 21 % 21 % Deferred tax asset (402,167 ) (129,495 ) Less: Valuation allowance 402,167 129,495 Net deferred asset $ - $ - The valuation allowance increased by $272,672 and $104,544 during the years ended April 30, 2022 and 2021, respectively. As of April 30, 2022, the Company had approximately $2 million in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire between 2036 and 2038. NOLs generated in tax years prior to April 30, 2018 can be carried forward for twenty years, whereas NOLs generated after April 30, 2018 can be carried forward indefinitely. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2016 through 2022 are subject to review by the tax authorities. The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the years ended April 30, 2022 or 2021. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at April 30, 2022 or 2021. Tax returns for the years ended 2016 through 2022 are subject to review by the tax authorities.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	12 Months Ended
	Apr. 30, 2022
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	NOTE 9 - RISKS AND UNCERTAINTIES In early 2020, the World Health Organization declared the rapidly spreading coronavirus disease (COVID-19) outbreak a pandemic. This pandemic has resulted in governments worldwide enacting emergency measures to combat the spread of the virus. Due to the outbreak and spread of COVID-19, the Company’s management and advisors responsible for financial reporting have experienced administrative delays, include travel restrictions and reduced work hours. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company’s results of operations and financial position at April 30, 2022. The Company is not aware of any specific event or circumstance that would require an update to its estimates or judgments or a revision of the carrying value of its assets or liabilities as of the date of issuance of this Annual Report on Form 10-K. These estimates may

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS Subsequent to April 30, 2022 and through the date that these financials were issued, the Company had the following subsequent events: On May 25, 2022, the Company issued 280,000 shares of common stock through the exercise of warrant shares from the convertible note of $280,000 issued on June 16, 2021 for proceed of $42,000 On May 5, 2022, the Company reduced the warrants are exercise price of the attached warrants from the convertible promissory note of $280,000 issued on June 16, 2021 from $1.25 per share to $0.15 per share. On June 7, 2022, Master Distribution Agreement with DEV Distribution LLC, which appoints GPOX as a master distributor for the best-efforts sale of Branded Products, Bulk Products and White Label Products within a specific Territory. On June 7, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $75,000 Promissory Note for a purchase price of $74,000, convertible at 75% of the average closing price thirty (30) trading days immediately preceding the applicable Conversion Date on which the Holder elects to convert all or part of the note in the event of default. The Company has also issued 75,000 Restricted Common Shares to the investor as an inducement. The note matures 10 months from the issuance date and accrues interest at 10% On July 7, 2022, Acquired the of assets and intellectual properties from Nutriumph. The purchase price consisted of $50,000 cash and 200,000 shares at $0.30 per share of the Company's common stock. The Company had also entered into an Employment Agreement with Nadege Bellissan as “CEO” of the Nutriumph Division of GPO Plus. The Company had also entered into an Independent Consultant Agreement with Orev, LLC to assist with the Nutriumph acquisition. On June 30, 2022, the Company issued 80,000 shares of the Company’s S-8 stock at $0.44 per shares totaling $35,200 to an employee in payment of services rendered. On July 28, 2022, the Company issued 278,500 shares of common stock to consultants, employees and executives at $0.21 per share through private placement On July 28, 2022, the Company issued 6,500 shares of common stock to a consultant $1.50 per share for cash proceeds of $9,750. On July 28, 2022 the Company issued 23,810 shares of the Company’s S-8 stock at $0.315 per share totaling $7,500 to the Company’s landlord in partial payment of rent. On August 17, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $55,000 Promissory Note for a purchase price of $50,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on July 17, 2023 and accrues interest at 10% On August 17, 2022, the Company entered into a Security Purchase Agreement with an investor pursuant to which the Company issued a $82,500 Promissory Note for a purchase price of $75,000, convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days immediately preceding the date on which the Market Price is being determined, the Holder elects to convert all or part of the note in the event of default. The note matures on July 17, 2023 and accrues interest at 10% On August 22, 2022 Laurence Ruhe tendered his resignation as the Company’s CFO, Chief Financial Officer. On August 22, 2022 the Company entered into month-to-month Independent Contractor Agreement with Laurence Ruhe as Interim CFO. On August 29, 2022 the Company entered into an Employment Agreement with Joseph Jaconi as President of DISTRO Plus, a division of GPO Plus. The agreement has a three (3) year term.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP) and are presented in US dollars. The Company’s year-end is April 30.
Use of Estimates	Preparing financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.
Cash and Cash Equivalent	For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. As of April 30, 2022 and 2021, the Company had cash and cash equivalents of $2,877 and $12,407, respectively.
Account Receivable	Accounts receivable are recorded in accordance with ASC 310, “Receivables.” Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company does not currently have any amount recorded as an allowance for doubtful accounts. Based on management’s estimate and based on all accounts being current, the Company has not deemed it necessary to reserve for doubtful accounts at this time. As of April 30, 2022 and 2021, the Company had accounts receivable of $1,104 and $5,252, respectively.
Prepaid Expense	Prepaid expenses relate to security deposit for office premise and prepayment made for future services in advance that will be expensed over time as the benefit of the services is received in the future expected within one year. As of April 30, 2022 and 2021, prepaid expense was $445,633 and $2,000, respectively. As of April 30, 2022, $443,633 was a prepayment for common shares issued to consultants and $2,000 is related to a security deposit for office premise. April 30, April 30, 2022 2021 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 443,633 - Total $ 445,633 $ 2,000
Property Plant and Equipment	Property and equipment are stated at cost. Depreciation is computed using the straight-line method. The depreciation and amortization methods are designed to amortize the cost of the assets over their estimated useful lives, in years, of the respective assets as follows: Furniture and Equipment 5 years Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in income. The long-lived assets of the Company are reviewed for impairment in accordance with ASC 360, “Property, Plant and Equipment”, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the assets. 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 assets exceeds the fair value of the assets. During the year ended April 30, 2022 and 2021, no impairment losses have been identified. As of April 30, 2022 and 2021, Property, Plant and Equipment was $4,098 and $5,241, respectively. Depreciation of $1,143 and $478 was incurred during the years ended April 30, 2022 and 2021.
Revenue Recognition	During the year ended April 30, 2021, the Company generated its first revenue since its establishment. The Company recognizes revenue from the sale of products in accordance with ASC 606, “ Revenue Recognition Step 1: Identify the contract(s) with customers - The invoice has been generated and provided to the customer. Step 2: Identify the performance obligations in the contract - The performance obligations of delivery of products are stated in the invoice. Step 3: Determine the transaction price - The transaction price has been identified in the invoice. Step 4: Allocate the transaction price to performance obligations - The Company has allocated the transaction price to performance obligation in the invoice. Step 5: Recognize revenue when the entity satisfies a performance obligation - The Company has shipped out the product and, therefore, satisfied the performance obligation. The risk of loss passed to the customers at the point of shipment. The Company engages in the business of organizing, promoting, and operating industry-specific group purchase organizations (GPOs). A GPO is an entity created to leverage the purchasing power of a group of businesses (or individuals) to obtain discounts from vendors. The Company identifies underserved markets, segments and industries where there is little to no competition and develops specific GPOs around them. The Company develops industry specific GPO that leverage the aggregated purchasing power of its members. The GPOs use collective buying power to obtain and negotiate discounts on products and services from vendors. The discounted rates are then shared with its members saving them money and time by also improving supply chain efficiencies. The Company is comprised of HealthGPO, a Group Purchasing Organization for the Healthcare industry, cbdGPO, a Group Purchasing Organization for the hemp industry. DISTRO+, our distribution division and GPO for specialty retailers, and Nutriumph® Supplements, an innovative supplement company whose mission is to offer premium nutraceuticals to assist consumers to reach their health and wellness goals with natural ingredients. In addition, GPOPlus offers professional services through GPOPRO Services. During the year ended April 30, 2022 and 2021, the Company recognized $1,157,119 and $824,065 of revenues related to merchandise and product sales, and $5,703 and $2,666 of revenues related to shipping recovered on merchandise sales, respectively, resulting in total revenue of $1,162,822 and $826,731, respectively. The Company incurred cost of revenue of $1,143,947 and $731,251, and generated gross profit of $18,875 and $95,480 during the years ended April 30, 2022 and 2021, respectively. In regard to the sales that occurred during the year ended April 30, 2022, there are no unfulfilled obligations related to the merchandise and product sales. HealthGPO works with companies that have well priced high-quality products and services with advantageous terms. The Company’s primary offerings are volume supply acquisitions, access to quality personal protective equipment (PPE), essential necessities and medical equipment from non-traditional, yet fully accredited suppliers. Additionally, the Company identify “best of breed” products that have a unique value proposition and become distributors with some form of exclusivity and/or favorable terms. HealthGPO is developing a b2b healthcare portal to offer medical products to everyday business. Technology will continue to play an important role in exceeding our stated goals. HealthGPO also addresses the needs of individual consumers who want access to products at a good price that is typically only available to healthcare professionals. The Company intend on developing a b2c (business to consumer) portal to sell healthcare and wellness products directly to consumers.
Financial Instruments	The carrying values of our financial instruments comprised of our current assets and liabilities approximate their fair value due to the short maturities of these financial instruments.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Convertible Financial Instruments	The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable US GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable U.S. GAAP. When the Company has historically determined that the embedded conversion options should not be bifurcated from their host instruments, discounts have been recorded for the intrinsic value of conversion options embedded in the instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the instrument. During the year ended April 30, 2022 the Company has chosen to early adopt of ASU2020-06 and did not record a beneficial conversion feature (“BCF”) discount on the issuance of convertible notes with the conversion rate below the Company’s market stock price on the date of note issuance.
Share-Based Compensation	The Company accounts for share-based compensation under the fair value method in accordance with ASC 718, “Compensation - Stock Compensation,” which requires all such compensation to employees and non-employees to be calculated based on its fair value of the equity instrument at the grant date and recognized in the earnings over the requisite service or vesting period. During the years ended April 30, 2022 and 2021, the Company recorded $28,292,017 and $259,500 stock-based compensation expense, respectively. The stock-based compensation incurred from common stock awarded to consultants and executives was reported under professional fees and professional fees - related parties in the statements of operation. Year ended April 30, 2022 2021 Common stock award to consultants $ 7,288,494 $ 259,500 Common stock award to management and executives - related parties 21,003,523 - $ 28,292,017 $ 259,500
Basic and Diluted Loss per Share	Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. For the year ended April 30, 2022 and 2021, Series A preferred stock, convertible notes, warrants and common stock payable were potentially dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive. April 30, April 30, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 433,000 - Warrants 448,000 - Common Stock Payable - 12,000 1,881,000 1,012,000 The Company had 1,000,000 shares of Series A Preferred Stock issued and outstanding at April 30, 2022 and 2021, that are convertible into shares of common stock at a one-for-one rate. (Note 4) During the year ended April 30, 2022, the Company issued convertible notes of $448,000 to a non-affiliate that are convertible at a fixed rate of $1. The Company issued 448,000 three-year warrants to purchase the Company’s common stock at an exercise price of $1.25 per share. During the year ended April 30, 2022, the Company issued 15,000 shares of common stock for the repayment of note principal amount of $15,000 resulting in a $433,000 remaining balance (Note 6) Net loss per share for each class of common stock is as follows: Year Ended April 30, 2022 2021 Net loss per share, basic and diluted $ (1.35 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (257.31 ) $ - Ordinary Common stock $ (1.35 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 - Ordinary Common stock 21,846,279 9,466,701 Total weighted average shares outstanding 21,961,279 9,466,701
Income Taxes	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to be applied 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 when a different tax rate is enacted. Pursuant to the provisions of ASC 740, “Income Taxes,” the Company provides valuation allowances for deferred tax assets for which it does not consider realization of such assets to be more likely than not. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the historical taxable income generation, projected future taxable income, the reversal of existing deferred tax liabilities and tax planning strategies in making this assessment (Note 8).
New Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, ASC Subtopic 470-20 “Debt-Debt with “Conversion and Other Options” and ASC subtopic 815-40 “Hedging-Contracts in Entity’s Own Equity”. The standard reduced the number of accounting models for convertible debt instruments and convertible preferred stock. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting; and, (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. ASU 2020-06 removes from U.S. GAAP the separation models for (1) convertible debt with a CCF and (2) convertible instruments with a beneficial conversion feature (“BCF”). With the adoption of ASU 2020-06, entities will not separately present in equity an embedded conversion feature these debts. The amendments in this update are effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company has chosen to early adopt this standard on May 1, 2021 financial statements and did not record BCF on the issuance of convertible notes with conversion rate below the Company’s market stock price on the date of note issuance. In November 2019, the FASB issued ASU No. 2019-08, Compensation-Stock Compensation and Revenue from Contracts with Customers; Codification Improvements- Share-Based Consideration Payable to a Customer. In December 2019, the FASB issued ASC No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes", which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. The impact of this new standard on the Company’s financial statements has not been material. Management has considered all other recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Prepaid Expense	April 30, April 30, 2022 2021 Security Deposit $ 2,000 $ 2,000 Prepayment for shares issued to consultants 443,633 - Total $ 445,633 $ 2,000
Schedule of property, plant and equipment	Furniture and Equipment 5 years
Schedule of share-based compensation	Year ended April 30, 2022 2021 Common stock award to consultants $ 7,288,494 $ 259,500 Common stock award to management and executives - related parties 21,003,523 - $ 28,292,017 $ 259,500
Schedule of Basic and Diluted Loss per Share	April 30, April 30, 2022 2021 (Shares) (Shares) Series A Preferred Shares 1,000,000 1,000,000 Convertible Notes 433,000 - Warrants 448,000 - Common Stock Payable - 12,000 1,881,000 1,012,000
Schedule of net loss per share for each of class	Year Ended April 30, 2022 2021 Net loss per share, basic and diluted $ (1.35 ) $ (0.08 ) Net loss per common shares outstanding: Founders Class A Common stock $ (257.31 ) $ - Ordinary Common stock $ (1.35 ) $ (0.08 ) Weighted average shares outstanding: Founders Class A Common stock 115,000 - Ordinary Common stock 21,846,279 9,466,701 Total weighted average shares outstanding 21,961,279 9,466,701

CAPITAL STOCK (Table)

CAPITAL STOCK (Table)	12 Months Ended
	Apr. 30, 2022
CAPITAL STOCK (Table)
Schedule of activity of warrants exercisable for shares of common stock	Number of Shares Weighted- Average Exercise Price Balances as of April 30, 2021 - $ - Granted 448,000 1.25 Redeemed - - Exercised - - Forfeited - - Balances as of April 30, 2022 448,000 $ 1.25
Schedule of fair value of warrants	Year Ended April 30, 2022 Exercise price $ 1.25 Expected term 5 years Expected average volatility 555% - 591% Expected dividend yield - Risk-free interest rate 0.41% - 0.43%
Schedule of outstanding and exercisable warrants	Warrants Outstanding Warrants Exercisable Weighted Average Number Remaining Contractual Weighted Average Number Weighted Average of Shares life (in years) Exercise Price of Shares Exercise Price 448,000 2.46 $ 1.25 448,000 $ 1.25

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Table)	12 Months Ended
	Apr. 30, 2022
RELATED PARTY TRANSACTIONS
Schedule of RelatedPartyTransactions	Cash/Stock Compensation Common Convertible Series A Series A non-voting redeemable Title Wages Management Fees Stock Compensation Stock Shares Preferred Shares preferred Shares Salary Payable CEO $ 15,000 $ 43,370 $ 2,121,563 7,162,500 500,000 - $ 8,077 Advisor - Affiliate - 90,000 11,429,272 6,453,000 500,000 175,000 90,000 President 20,000 - 2,405,937 2,511,667 - - 20,000 COO 27,000 - 3,386,040 2,363,333 - - 11,077 CFO 18,462 - 129,375 375,000 - - 8,077 VP Sales 57,800 - 1,531,336 1,288,836 - - 40,702 $ 138,262 $ 133,370 $ 21,003,523 20,154,336 1,000,000 175,000 $ 177,933

COVERTIBLE NOTE PAYABLE (Table)

COVERTIBLE NOTE PAYABLE (Table)	12 Months Ended
	Apr. 30, 2022
COVERTIBLE NOTE PAYABLE
Schedule of Convertible Notes Payable	April 30, 2022 Dated June 16, 2021 $ 265,000 Dated September 8, 2021 168,000 Total convertible notes payable, gross 433,000 Less: Unamortized debt discount (15,480 ) Total convertible notes $ 417,520

INCOME TAX (Table)

INCOME TAX (Table)	12 Months Ended
	Apr. 30, 2022
INCOME TAX
Schedule of net operating loss	Year Ended April 30, April 30, 2022 2021 Net loss $ (29,590,456 ) $ (757,328 ) Add: Stock based compensation 28,292,017 259,500 Net operating loss $ (1,298,439 ) $ (497,828 )
Schedule of deferred tax asset	April 30, April 30, 2022 2021 Net operating loss carryforward $ (1,915,083 ) $ (616,644 ) Effective tax rate 21 % 21 % Deferred tax asset (402,167 ) (129,495 ) Less: Valuation allowance 402,167 129,495 Net deferred asset $ - $ -

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - shares	1 Months Ended
	Aug. 20, 2020	Apr. 02, 2018	Apr. 30, 2022	Apr. 30, 2021	May 05, 2020
Common stock, shares issued			31,361,572	9,666,674
Common stock, shares outstanding			31,361,572	9,666,674
FINRA [Member] | Global House Holdings Ltd [Member]
Forward stock split		20:1
FINRA [Member] | GPO Plus, Inc [Member]
Forward stock split	12:1
Brett H. Pojunis [Member]
Common stock, shares issued					5,000,000
Common stock, shares outstanding					5,000,000
Business acquisition percentage of voting interests acquired					53.67%
Business acquisition percentage of diluted					23.01%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	12 Months Ended
	Apr. 30, 2022 USD ($)
GOING CONCERN
Net loss	$ (30,466,600)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Apr. 30, 2022	Apr. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Security Deposit	$ 2,000	$ 2,000
Prepayment to vendor	443,633	0
Total	$ 445,633	$ 2,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Apr. 30, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Furniture and Equipment	5 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock award to consultant	7,288,494	259,500
Common stock award to management and executives - related parties	21,003,523
Total	28,292,017	259,500

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - shares	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
Total	1,881,000	1,012,000
Warrants [Member]
Antidilutive securities excluded from the computation of EPS	448,000
Convertible Note [Member]
Antidilutive securities excluded from the computation of EPS	433,000
Series A Preferred Stocks [Member]
Antidilutive securities excluded from the computation of EPS	1,000,000	1,000,000
Common Stock Payable [Member]
Antidilutive securities excluded from the computation of EPS		12,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - $ / shares	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Net Loss Per Common Share: Basic and Diluted	$ (1.35)	$ (0.08)
Net loss per common shares outstanding Founders Class A Common stock	(257.31)	0
Net loss per common shares outstanding Ordinary Common stock	$ (1.35)	$ (0.08)
Weighted average shares outstanding Founders Class A Common stock	115,000
Weighted average shares outstanding Ordinary Common stock	21,846,279	9,466,701
Total weighted average shares outstanding	21,961,279	9,466,701

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021	Sep. 08, 2021	Jun. 16, 2021
Accounts Receivable	$ 1,104	$ 5,252
Cash and cash equivalents	2,877	12,407
Prepaid expense	445,633	2,000
Property, Plant and Equipment	4,098	5,241
Depreciation	1,143	478
Cost of revenue	1,143,947	731,251
Gross profit	18,875	95,480
Revenue Recognition during period	$ 1,162,822	826,731
Common stock issued for repuchase note	15,000
Remaining balances	$ 433,000
Note principal amount	15,000
Share-based compensation expenses	$ 28,292,017	$ 259,500
Preferred Stock, shares issued	1,000,000	1,000,000
Convertible Notes [Member]
Convertible note payable	$ 448,000
Proceeds from convertible debt	1
Class of warrants or rights, exercise price			$ 1.25	$ 1.25
Merchandise And Product Sales [Member]
Revenue Recognition during period	1,157,119	$ 824,065
Shipping Recovered Merchandise Sales [Member]
Revenue Recognition during period	$ 5,703	$ 2,666
Warrants [Member]
Class of warrants or rights issued	448,000
Term of warrants or rights	3 years
Class of warrants or rights, exercise price	$ 1.25
Series A Preferred Stocks [Member]
Preferred Stock, shares outstanding	1,000,000	0
Preferred Stock, shares issued	1,000,000	0

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	12 Months Ended
	Apr. 30, 2022 $ / shares shares
INCOME TAX
Number of shares, Granted | shares	448,000
Number of shares, Ending | shares	448,000
Weighted average exercise price, Beginning Balance	$ 0
Weighted average exercise price, Granted	1.25
Weighted average exercise price, Redeemed	0
Weighted average exercise price, Exercised	0
Weighted average exercise price, Forfeited	0
Weighted average exercise price, Ending Balance	$ 1.25

CAPITAL STOCK (Details 1)

CAPITAL STOCK (Details 1)	12 Months Ended
	Apr. 30, 2022 USD ($) $ / shares
Exercise price | $ / shares	$ 1.25
Expected term	5 years
Expected dividend yield | $	$ 0
Minimum [Member]
Expected average volatility	555%
Maximum [Member]
Expected average volatility	591%

CAPITAL STOCK (Details 2)

CAPITAL STOCK (Details 2)	12 Months Ended
	Apr. 30, 2022 $ / shares shares
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Warrants Outstanding, Number of shares | shares	448,000
Warrants Outstanding, Weighted average remaining contractual life (in years)	2 years 5 months 15 days
Warrants outstanding, Weighted average exercise price | $ / shares	$ 1.25
Warrants exercisable, Number of shares | shares	448,000
Warrants exercisable, Weighted average exercise price | $ / shares	$ 1.25

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended								2 Months Ended	12 Months Ended
	Jul. 28, 2022	Jun. 30, 2022	May 21, 2021	Jan. 21, 2021	Dec. 30, 2020	Dec. 29, 2020	Nov. 20, 2020	Jun. 19, 2020	Jan. 31, 2022	Apr. 30, 2022	Apr. 30, 2021
Prepaid expense										$ 443,633
Common stock, shares authorized								1,500,000,000		90,000,000	90,000,000
Description of reverse stock split								the Company announced a reverse stock split of the issued and authorized shares of common stock on the basis of 1 new share for 12 old shares.
Common stock shares								$ 125,000,000
Non-voting redeemable preferred shares, per share			$ 10
Reverse stock split effective date								Aug. 20, 2020
Series A preferred stock											1,000,000
Series A preferred stock, share issued										1,000,000	1,000,000
Common stock, shares issued								9,316,674		31,361,572	9,666,674
Common stock, shares outstanding								111,800,000		31,361,572	9,666,674
Common stock, shares outstanding										31,361,572	9,666,674
Series A preferred stock, share outstanding										$ 1,000,000	$ 1,000,000
Total consideration											$ 287,500
Per shares				$ 0.0001
Common and preferred stock units											115,000
Common stock, shares par value										$ 0.0001	$ 0.0001
Number of shares, Granted										448,000
Ordinary Common Stock	278,500	80,000								20,000
Consideration										$ 28,965
Issuance cost										$ 1,035
Common stock, shares issued										31,361,572	9,666,674
Common stock, shares issued for services, value										$ 15,000
Executive [Member]
Per shares					$ 0.001	$ 1.10			$ 1
Common stock, shares issued									15,000
Common stock, shares issued for services, value									$ 15,000
Private Placement [Member]
Ordinary Common Stock										50,667
Consideration										$ 52,900
Chief Executive Officer [Member]
Per shares					$ 0.001
Ordinary Common Stock					80,000					9,629,895	250,000
Cash proceeds					$ 80
Consultant [Member]
Per shares					$ 0.001	$ 1.10
Ordinary Common Stock						20,000					250,000
Cash proceeds						$ 22,000
Amended and restated article [Member]
Series A preferred stock				1,000,000			49,500,000
Minimum [Member]
Common stock, shares authorized							50,000,000
Maximum [Member]
Series A preferred stock							500,000
Per shares			10								$ 15
Consideration			$ 17.50
Preferred stock value										$ 1,750,000
Redemption fair market value			$ 1,750,000								$ 224,905
April 30, 2022 [Member]
Common stock, shares authorized							10,000,000
Common stock, shares outstanding										115,000	115,000
Common stock, shares issued										115,000	115,000
Class A common stock										28,750	28,750
Dated June 16, 2021 [Member]
Common stock, shares authorized							90,000,000
Common stock, shares par value							$ 0.0001
Amended and restated article							the Company filed amended and restated article of incorporation, resulting in increasing the authorized share capital from 125,000,000 shares to 200,000,000 shares and par value from $0.001 per share to $0.0001 per share consisting of the following
Warrants [Member]
Number of shares, Granted										448,000
Redemption fair market value										$ 263,060
Exercised price										$ 1.25
Closing market price										$ 0.39
Common stock purchase warrants granted										$ 880,000
Common stock purchase warrants shares										448,000
Series A Preferred Stocks [Member]
Series A preferred stock, share issued										1,000,000	0
Designated shares				1,000,000
Class A Common Stock
Common stock, shares outstanding										31,361,572	9,666,674
Common stock, shares issued										31,361,572	9,666,674
Blank Check Common Stock [Member]
Per shares				$ 0.0001
Consideration				$ 50
Preferred Stock shares				500,000
Redeemable Preferred Stocks Series A Non Voting [Member]
Per shares				$ 0.0001
Ordinary Common Stock										6,504,895	250,000
Consideration				$ 50
Cash proceeds										$ 7,732,127
Preferred Stock shares				500,000
Shares were issued for prepaid expenses										1,160,938
Consultants										$ 447,600
Blank Check Preferred Stock [Member]
Ordinary Common Stock										15,104,336	250,000
Cash proceeds										$ 19,253,961
Ordinary Common Stock [Member]
Per shares										$ 0.95
Common stock, shares issued for services, value										$ 237,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	Apr. 30, 2022 USD ($) shares
Management Fees	$ 133,370
Stock Compensation	$ 21,003,523
Common stock shares | shares	20,154,336
Convertible Series A Preferred Shares | shares	1,000,000
Series A non voting redeemable preferred shares | shares	175,000
Salary payable	$ 177,933
Wages	$ 138,262
Landlord [Member]
Common stock shares | shares	6,453,000
Convertible Series A Preferred Shares | shares	500,000
Series A non voting redeemable preferred shares | shares	175,000
Salary payable	$ 90,000
Security Purchase Agreement
Management Fees	43,370
Stock Compensation	2,121,563
Wages	$ 15,000
Security Purchase Agreement One [Member]
Common stock shares | shares	7,162,500
Convertible Series A Preferred Shares | shares	500,000
Salary payable	$ 8,077
Advisor - Affiliate [Member]
Management Fees	90,000
Stock Compensation	11,429,272
Wages	0
CEO [Member]
Management Fees	0
Stock Compensation	2,405,937
Wages	$ 20,000
CEO [Member] | Cash/Stock Compensation
Common stock shares | shares	2,511,667
Salary payable	$ 20,000
President [Member]
Management Fees	0
Stock Compensation	129,375
Wages	$ 18,462
President [Member] | Cash/Stock Compensation
Common stock shares | shares	375,000
Salary payable	$ 8,077
Executive [Member]
Common stock shares | shares	2,363,333
Salary payable	$ 11,077
Executive [Member] | Cash/Stock Compensation
Management Fees	0
Stock Compensation	3,386,040
Wages	$ 27,000
Chief Operating Officer [Member]
Common stock shares | shares	1,288,836
Salary payable	$ 40,702
Chief Operating Officer [Member] | Cash/Stock Compensation
Management Fees	0
Stock Compensation	1,531,336
Wages	$ 57,800

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended					12 Months Ended
	Oct. 06, 2021	Apr. 30, 2022	Apr. 28, 2022	Dec. 31, 2021	Aug. 31, 2021	May 21, 2021	Apr. 30, 2022	Apr. 30, 2022	Apr. 30, 2021	Dec. 29, 2021	Nov. 01, 2021	Jun. 16, 2021	May 03, 2021	Jan. 21, 2021
Professional fees								$ 7,670,331	$ 624,639
Common stock issued		31,361,572					31,361,572	31,361,572	9,666,674
Proceeds from issuance of restricted common stock								$ 29,385	$ 80
Stock based compensation expense								$ 6,844,861	$ 259,500
Series A preferred stock, share issued		1,000,000					1,000,000	1,000,000	1,000,000
Management Fee								$ 271,632	$ 10,991
Landlord [Member]
Professional fees					$ 60,000
Accrued fees					40,000
Due to executive					90,000
Accrued bonus					$ 50,000
Security Purchase Agreement One [Member]
Management Fee								43,370
Management salary expenses								$ 8,077
Florida [Member]
Accrued bonus						$ 375,000
Common stock issued				125,000
Proceeds from issuance of restricted common stock				$ 125,000
Common stock value issued										$ 2,452,500
Common, share issued										1,635,000
CEO [Member] | Series A Preferred Stock [Member]
Common stock issued		2,162,500					2,162,500	2,162,500
Proceeds from issuance of restricted stock units		$ 2,121,563
CEO [Member] | Cash/Stock Compensation
Accrued bonus				2,100,000		$ 82,500
Common stock issued	125,000		104,167
Management salary expense								$ 20,000
Proceeds from issuance of restricted common stock	$ 187,500		$ 35,938
Salary				$ 60,000
New share issued				2,100,000		55,000
President [Member] | Cash/Stock Compensation
Accrued bonus						$ 82,500
Common stock issued						15,000
Management salary expense								18,462
Proceeds from issuance of restricted common stock			$ 124,200
Salary						$ 60,000
Granted share				55,000
Restricted common share issued			360,000
Restricted S 8 common share issued38			15,000
Proceeds from issuance of S-8 common stock36			$ 5,175
Management salary expense payable		8,077					$ 8,077	8,077
Common stock issued persuant to form S 8						55,000
Restricted Share				2,225,000
Restricted stock Value				$ 125,000
Share Vest				625,000
Share vest quarterly				62,500
Restricted Common Stock Issue				125,000
Executive [Member]
Accrued bonus				$ 2,100,000
Management salary expense								27,000
Salary				$ 60,000
Restricted common share issued			208,333
Management salary expense payable		11,077					11,077	11,077
Common stock issued persuant to form S 8				55,000
Restricted Share				2,225,000
Share Vest				625,000
Share vest quarterly				62,500
Restricted Common Stock Issue				2,100,000
Proceeds from issuance of restricted stock units			$ 153,750
Executive [Member] | Common Shares
Loan agreement with CEO												$ 21,310
Repayment of loan							21,310
Executive [Member] | S8 Stock
Accrued bonus				$ 1,036,336		$ 120,000
Management salary expense						$ 60,000		57,800
Restricted Share				1,036,336
Restricted Common Stock						250,000
Common share Isssued of S 8 stock						80,000
Management salary expense Payble		$ 40,702					40,702	$ 40,702
Chief Financial Officer [Member]
Preferred stock, par value														$ 0.0001
Series A preferred stock, share issued														500,000
Preferred stock value issued														$ 50
Chief Financial Officer [Member] | Cash/Stock Compensation
Common, share issued						418,000
Granted share											15,000
Restricted stock Value						$ 4,500,000
Share Vest											50,000
Share vest quarterly											10,000
Proceeds from issuance of restricted stock units						$ 627,000
Restricted stock , share issued						3,000,000
VP Sales [Member]
Common stock value issued						$ 2,100,000
Common, share issued						1,400,000
VP Sales [Member] | Cash/Stock Compensation
Granted share											15,000		80,000
Restricted Share				2,225,000									1,100,000
Share vest quarterly											10,000		91,666
Preferred stock value issued														$ 50
Stock based compensation expense							$ 1,749,982
Preferred stock, par value						$ 10								$ 0.0001
Consideration						$ 1,750,000
Series A preferred stock, share issued						175,000								500,000
COO [Member] | Cash/Stock Compensation
Granted share				55,000
Restricted Share				2,225,000
Share Vest				625,000
Share vest quarterly				62,500

COVERTIBLE NOTE PAYABLE (Detail

COVERTIBLE NOTE PAYABLE (Details)	Apr. 30, 2022 USD ($)
Total convertible note payable, gross	$ 433,000
Less: Unamortized debt discount	(15,480)
Total convertible notes	417,520
Additional Paid-In Capital
Total convertible note payable, gross	$ 168,000

COVERTIBLE NOTE PAYABLE (Deta_2

COVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended
	Sep. 08, 2021	Apr. 28, 2022	Jun. 16, 2021	Jun. 19, 2020	Apr. 30, 2022	Apr. 30, 2021
Total debt discount	$ 117,393		$ 196,667
Convertible promissory note					$ 417,520
Interest expenses					31,304
Note discount		$ 15,480
Common stock issued for conversion amount				$ 125,000,000
Accrued interest payable					31,304
Accumulated Deficit
Total debt discount			196,667
Convertible Notes [Member]
Total debt discount					15,480
Convertible promissory note	$ 168,000		$ 280,000
Common stock issued for conversion amount						$ 15,000
Warrants to purchase common stock shares exercise price	$ 1.25		$ 1.25
Original issue discount	$ 21,000		$ 30,000
Convertible note purchase price	$ 147,000		$ 250,000
Interest rate	9%		9%
Warrants to purchase common stock shares	168,000
Common stock issued for conversion						15,000
Conversion price	$ 1		$ 1
Amortization of debt discount					$ 101,913
Expiry date	June 8, 2022	October 16, 2022	March 16, 2022
Warrants [Member]
Total debt discount	$ 96,393		$ 166,667
Warrants to purchase common stock shares exercise price					$ 1.25
Expiry date		November 8, 2022

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details Narrative)	12 Months Ended
	Apr. 30, 2022 USD ($) shares
Committments and contingencies description	The Company also maintains a sales office at 3375 Shoal Line Blvd., Hernando Beach, Florida 34607. This office is leased for a term of 12 months expiring on April 30, 2022 at the cost of $1,857.50 per month.
Florida [Member]
Lease term	12 years
Las Vegas [Member] | January 01 2022 [Member]
Office lease cost, cash payable	$ 2,000
Office lease cost, shares issuable | shares	2,500
Office lease cost, per month	$ 4,500
Lease term	1 year
Las Vegas [Member] | August 05 2020 [Member]
Office lease cost, cash payable	$ 2,750
Office lease cost, shares issuable | shares	2,000
Office lease cost, per month	$ 4,750
Lease term	6 years

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
INCOME TAX
Net loss	$ (29,590,456)	$ (757,328)
Add: Stock based compensation	28,292,017	259,500
Net operating loss	$ (1,298,439)	$ (497,828)

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
INCOME TAX
Net operating loss carryforward	$ (1,915,083)	$ (616,644)
Effective tax rate	21%	21%
Deferred tax asset	$ (402,167)	$ (129,495)
Less: Valuation allowance	402,167	129,495
Net deferred asset	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2022	Apr. 30, 2021
INCOME TAX
Change in valuation allowance	$ 272,672	$ 104,544
Net operating losses expiration period		which begin to expire between 2036 and 2038.
Net operating losses	$ (2,000,000)
Net operating loss carry forwards ownership changes	50%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Jul. 07, 2022

Jun. 07, 2022

May 05, 2022

Aug. 17, 2022

Jul. 28, 2022

Jun. 30, 2022

Dec. 29, 2020

Apr. 30, 2022

Apr. 30, 2021

May 25, 2022

Jun. 16, 2021

Jan. 21, 2021

Dec. 30, 2020

Restricted Common Shares to the investor

200,000

Purchase price

$ 50,000

Ordinary Common Stock

278,500

80,000

20,000

Cash proceeds

$ 0.30

$ 0.21

$ 0.44

Private placement

$ 121,103

Payment services

$ 35,200

Common share issued

6,500

Price per share

$ 0.0001

Consultant [Member]

Ordinary Common Stock

20,000

250,000

Price per share

$ 1.10

$ 0.001

Subsequent Event [Member] | Consultant [Member]

Common share issued

6,500

Procceds from share issued

$ 9,750

Price per share

$ 1.50

Subsequent Event [Member] | Convertible Note Principal [Member]

Purchase price

$ 75,000

Debt, maturity date

July 17, 2023

Promissory note issued

$ 82,500

Description of trading days

convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days

Debt instrument, interest rate

10%

Lease Arrangement [Member]

Ordinary Common Stock

23,810

Cash proceeds

$ 0.315

$ 0.44

Rent Payment

$ 7,500

Restricted Stock [Member]

Restricted Common Shares to the investor

75,000

Purchase price

$ 74,000

$ 50,000

Debt, maturity date

July 17, 2023

Proceeds from debt

$ 42,000

Promissory note issued

$ 75,000

$ 280,000

$ 55,000

Exercise price

$1.25 per share to $0.15 per share

Description of trading days

convertible at 75% of the average closing price thirty (30) trading days immediately

convertible at 25% of the average of the five (5) lowest Daily VWAP over the ten (10) consecutive VWAP Trading Days

Debt instrument, face amoount

$ 280,000

Debt instrument, interest rate

10%

10%

Warrants issued

280,000