Natural Resource (NRHI) 10-Q 31 Mar 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2021	Mar. 27, 2021
Cover [Abstract]
Entity Registrant Name	BOXXY INC.
Entity Central Index Key	0001680689
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jan. 31, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		4,190,000
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Jan. 31, 2021	Apr. 30, 2020
Current Assets
Total Current Assets	$ 0	$ 0
Mining Property Rights	125,000	0
TOTAL ASSETS	125,000	0
Current Liabilities
Accounts payable and accrued liabilities	50,331	41,187
Accrued interest	1,417	1,860
Long term debt- current portion	0	6,336
Other party loan	0	4,050
Loan from director	129,680	22,482
Total Current Liabilities	181,428	75,915
Loan payable	6,973	6,973
Total Liabilities	188,401	82,888
Commitments and Contingencies	0	0
Stockholders' Deficit
Common stock, par value $0.001; 75,000,000 shares authorized, 4,190,000 shares issued and outstanding	4,190	4,190
Additional paid-in capital	22,610	22,610
Accumulated deficit	(90,201)	(109,688)
Total Stockholders' Deficit	(63,401)	(82,888)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 125,000	$ 0

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 31, 2021	Apr. 30, 2020
Stockholders' Deficit
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	4,190,000	4,190,000
Common stock, shares outstanding	4,190,000	4,190,000

CONDENSED STATEMENT OF OPERATIO

CONDENSED STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
OPERATING EXPENSES
General and administrative expenses	$ 6,742	$ 11,255	$ 13,824	$ 19,585
Total Operating Expenses	6,742	11,255	13,824	19,585
OTHER INCOME (EXPENSES)
Interest expense	(112)	(263)	(560)	(788)
Other income	4,293	0	33,871	0
Total other income (expenses)	4,181	(263)	33,311	(788)
Income (Loss) from operations	(2,561)	(11,518)	19,487	(20,373)
Provision for income taxes	0	0	0	0
NET INCOME (LOSS)	$ (2,561)	$ (11,518)	$ 19,487	$ (20,373)
NET INCOME (LOSS) PER SHARE: BASIC AND DILUTED	$ 0	$ 0	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	4,190,000	4,190,000	4,190,000	4,190,000

CONDENSED STATEMENTS OF STOCKHO

CONDENSED STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit
Balance, shares at Apr. 30, 2019		4,190,000
Balance, amount at Apr. 30, 2019	$ (56,227)	$ 4,190	$ 22,610	$ (83,027)
Net loss	(2,845)	$ 0	0	(2,845)
Balance, shares at Jul. 31, 2019		4,190,000
Balance, amount at Jul. 31, 2019	(59,072)	$ 4,190	22,610	(85,872)
Balance, shares at Apr. 30, 2019		4,190,000
Balance, amount at Apr. 30, 2019	(56,227)	$ 4,190	22,610	(83,027)
Net loss	(20,373)
Balance, shares at Jan. 31, 2020		4,190,000
Balance, amount at Jan. 31, 2020	(76,600)	$ 4,190	22,610	(103,400)
Balance, shares at Jul. 31, 2019		4,190,000
Balance, amount at Jul. 31, 2019	(59,072)	$ 4,190	22,610	(85,872)
Net loss	(6,010)	$ 0	0	(6,010)
Balance, shares at Oct. 31, 2019		4,190,000
Balance, amount at Oct. 31, 2019	(65,082)	$ 4,190	22,610	(91,882)
Net loss	(11,518)	$ 0	0	(11,518)
Balance, shares at Jan. 31, 2020		4,190,000
Balance, amount at Jan. 31, 2020	(76,600)	$ 4,190	22,610	(103,400)
Balance, shares at Apr. 30, 2020		4,190,000
Balance, amount at Apr. 30, 2020	(82,888)	$ 4,190	22,610	(109,688)
Net loss	1,261	$ 0	0	1,261
Balance, shares at Jul. 31, 2020		4,190,000
Balance, amount at Jul. 31, 2020	(81,627)	$ 4,190	22,610	(108,427)
Balance, shares at Apr. 30, 2020		4,190,000
Balance, amount at Apr. 30, 2020	(82,888)	$ 4,190	22,610	(109,688)
Net loss	19,487
Balance, shares at Jan. 31, 2021		4,190,000
Balance, amount at Jan. 31, 2021	(63,401)	$ 4,190	22,610	(90,201)
Balance, shares at Jul. 31, 2020		4,190,000
Balance, amount at Jul. 31, 2020	(81,627)	$ 4,190	22,610	(108,427)
Net loss	20,787	$ 0	0	20,787
Balance, shares at Oct. 31, 2020		4,190,000
Balance, amount at Oct. 31, 2020	(60,840)	$ 4,190	22,610	(87,640)
Net loss	(2,561)	$ 0	0	(2,561)
Balance, shares at Jan. 31, 2021		4,190,000
Balance, amount at Jan. 31, 2021	$ (63,401)	$ 4,190	$ 22,610	$ (90,201)

CONDENSED STATEMENT OF CASH FLO

CONDENSED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 19,487	$ (20,373)
Adjustments to reconcile net loss to net cash from operating activities:
Forgiveness of loans and accrued interest	(33,871)	0
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	9,144	9,324
Accrued interest	560	788
Net cash used in operating activities	(4,680)	(10,261)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of mining property rights	(125,000)	0
Net cash used in investing activities	(125,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from director loan	129,680	10,261
Net cash provided by financing activities	129,680	10,261
Net change in cash and cash equivalents	0	0
Cash and cash equivalents - beginning of period	0	0
Cash and cash equivalents - end of period	0	0
Supplemental Cash Flow Disclosures
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	9 Months Ended
	Jan. 31, 2021
ORGANIZATION AND BUSINESS OPERATIONS
NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS	Boxxy Inc. (the “Company”) was incorporated in Nevada on April 19, 2018. We were a development stage company that intended to develop an online beauty sample subscription service. On November 26, 2020, the Company completed an acquisition of working interests in certain mining properties as discussed in Note 4 below. We are currently focusing on mining business.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jan. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2021 are not necessarily indicative of the results that may be expected for the year ending April 30, 2021. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2020 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2020 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on December 28, 2020. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value of Financial Instruments ASC 820 “ Fair Value Measurements and Disclosures These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of accounts payable and accrued liabilities, accrued interest, current portion of long-term debt, other party loan and loan from director approximates its fair value due to their short-term maturity. Mining Property Costs of lease, exploration, carrying and retaining unproven mineral properties are expensed as incurred. The Company expenses all mineral exploration costs as incurred as it is still in the exploration stage. If the Company identifies proven and probable reserves in its investigation of its properties and upon development of a plan for operating a mine, it would enter the development stage and capitalize future costs until production is established. When a property reaches the production stage, the related capitalized costs are amortized on a units-of-production basis over the proven and probable reserves following the commencement of production. Interest expense allocable to the cost of developing mining properties and to construct new facilities is capitalized until assets are ready for their intended use. To date, the Company has not established the commercial feasibility of any exploration prospects; therefore, all exploration costs are being expensed. ASC 930-805, “Extractive Activities-Mining: Business Combinations” states that mineral rights consist of the legal right to explore, extract, and retain at least a portion of the benefits from mineral deposits. Mining assets include mineral rights which are considered tangible assets under ASC 930-805. ASC 930-805 requires that mineral rights be recognized at fair value as of the acquisition date. As a result, the direct costs to acquire mineral rights are initially capitalized as tangible assets. Mineral rights include costs associated with acquiring patented and unpatented mining claims. ASC 930-805 provides that in measuring the fair value of mineral assets, an acquirer should take into account both: (a) (b) For the nine months ended January 31, 2021, the Company has capitalized a total of $125,000 in mining property rights. Impairment The Company assesses the carrying costs of the capitalized mineral properties for impairment under ASC 360-10, “Impairment of long-lived assets”, and evaluates its carrying value under ASC 930-360, “Extractive Activities - Mining”, annually. An impairment is recognized when the sum of the expected undiscounted future cash flows is less than the carrying amount of the mineral properties. Impairment losses, if any, are measured as the excess of the carrying amount of the mineral properties over its estimated fair value. Based on the Company’s evaluation, no impairment has been recorded on the unproven mining property for the nine months ended January 31, 2021. Revenue Recognition The Company recognized revenue from the sales of mineral products produced from mining operations in accordance with ASC 606,” Revenue Recognition Step 1: The contract has been signed by both parties or when the invoice has been generated and provided to the customer Step 2: The performance obligations are stated or implied in the contract or invoice Step 3: The transaction price has been identified in the contract or invoice Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract or invoice Step 5: The Company satisfied the performance obligations when the mineral products delivered to the purchaser The Company recognized revenue from the royalty revenue in accordance with ASC 606,” Revenue Recognition Step 1: The contract has been signed by both parties for royalty fees Step 2: The performance obligations are stated or implied in the contract Step 3: The transaction price has been identified in the contract Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract Step 5: The Company has satisfied the performance obligations at the same period as the sales that generate the royalty payment Asset Retirement Obligations The Company records a liability for asset retirement obligations (“ARO”) associated with its mining properties when those assets are placed in service. The corresponding cost is capitalized as an asset and included in the carrying amount of mining properties and is depleted over the useful life of the properties. Subsequently, the ARO liability is accreted to its then-present value. Inherent in the fair value calculation of an ARO are numerous assumptions and judgments including the ultimate settlement amounts, inflation factors, credit adjusted discount rates, timing of settlement, and changes in the legal, regulatory, environmental and political environments. To the extent future revisions to these assumptions impact the fair value of the existing ARO liability, a corresponding adjustment is made to the mining property balance. Settlements greater than or less than amounts accrued as ARO are recorded as a gain or loss upon settlement. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Recent accounting pronouncements Management has considered all 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.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jan. 31, 2021
GOING CONCERN
NOTE 3 - GOING CONCERN	The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company had an accumulated deficit of $90,201, and working capital deficit of $181,428 at January 31, 2021. The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

MINING PROPERTY

MINING PROPERTY	9 Months Ended
	Jan. 31, 2021
MINING PROPERTY
NOTE 4 - MINING PROPERTY	On November 26, 2020, the Company entered into an Asset Purchase Agreement with a vendor to acquire undivided 100% right, title and interest in and to unpatented mining claims located in the “Territoire d'Eeyou Istchee Baie-James” Québec, for a purchase price of $125,000. (Note 5)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Jan. 31, 2021
RELATED PARTY TRANSACTIONS
NOTE 5 - RELATED PARTY TRANSACTIONS	The Company has received capital from the former director and current director of the Company to pay for the Company expenses. The advance is unsecured non-interest bearing, and due on demand. During the nine months ended January 31, 2021 and 2020, the director advanced $129,680, of which $125,000 was paid for claims on an mining property rights, and $22,482 to the Company for paying operating expenses, respectively. As of January 31, 2021 and April 30, 2020, the loan from director was $129,680 and $22,482, respectively. Loan from former director in the amount of $22,482 was forgiven as of September 28, 2020.

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Jan. 31, 2021
LOAN PAYABLE
NOTE 6 - LOAN PAYABLE	The Company has outstanding loans payable of $nil and $6,336 as of January 31, 2021 and April 30, 2020, respectively. The loans payable is unsecured with annual interest rate of 6%. On July 1, 2020, the loan of $3,736 and accrued interest of $448 was forgiven. On September 15, 2020, the loan of $2,600 and accrued interest of $312 was forgiven. The Company has outstanding long-term loan payable of $6,973 and $6,973 as of January 31, 2021 and April 30, 2020, respectively. The loan payable is unsecured with annual interest rate of 6% and had an original maturity date of April 15, 2020. The maturity date is extended through April 15, 2025. The Company has outstanding other party loan of $nil and $4,050 as of January 31, 2021 and April 30, 2020, respectively. The loan payable is unsecured with annual interest rate of 6%. On November 10, 2020, other party loan of $4,050 and accrued interest of $486 was forgiven. Interest expenses were $560 and $788 for the nine months ended January 31, 2021 and 2020, respectively. As of January 31, 2021 and April 30, 2020, accrued interest was $1,417 and $1,860, respectively.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Jan. 31, 2021
STOCKHOLDERS EQUITY
NOTE 7 - STOCKHOLDERS EQUITY	The Company has 75,000,000, $0.001 par value shares of common stock authorized. As of January 31, 2021 and April 30, 2020, the Company had 4,190,000 shares issued and outstanding.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jan. 31, 2021
SUBSEQUENT EVENTS
NOTE 8 - SUBSEQUENT EVENTS	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to January 31, 2021 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jan. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended January 31, 2021 are not necessarily indicative of the results that may be expected for the year ending April 30, 2021. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2020 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended April 30, 2020 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on December 28, 2020.
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value of Financial Instruments	ASC 820 “ Fair Value Measurements and Disclosures These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of accounts payable and accrued liabilities, accrued interest, current portion of long-term debt, other party loan and loan from director approximates its fair value due to their short-term maturity.
Mining Property	Costs of lease, exploration, carrying and retaining unproven mineral properties are expensed as incurred. The Company expenses all mineral exploration costs as incurred as it is still in the exploration stage. If the Company identifies proven and probable reserves in its investigation of its properties and upon development of a plan for operating a mine, it would enter the development stage and capitalize future costs until production is established. When a property reaches the production stage, the related capitalized costs are amortized on a units-of-production basis over the proven and probable reserves following the commencement of production. Interest expense allocable to the cost of developing mining properties and to construct new facilities is capitalized until assets are ready for their intended use. To date, the Company has not established the commercial feasibility of any exploration prospects; therefore, all exploration costs are being expensed. ASC 930-805, “Extractive Activities-Mining: Business Combinations” states that mineral rights consist of the legal right to explore, extract, and retain at least a portion of the benefits from mineral deposits. Mining assets include mineral rights which are considered tangible assets under ASC 930-805. ASC 930-805 requires that mineral rights be recognized at fair value as of the acquisition date. As a result, the direct costs to acquire mineral rights are initially capitalized as tangible assets. Mineral rights include costs associated with acquiring patented and unpatented mining claims. ASC 930-805 provides that in measuring the fair value of mineral assets, an acquirer should take into account both: (a) (b) For the nine months ended January 31, 2021, the Company has capitalized a total of $125,000 in mining property rights.
Impaiment	The Company assesses the carrying costs of the capitalized mineral properties for impairment under ASC 360-10, “Impairment of long-lived assets”, and evaluates its carrying value under ASC 930-360, “Extractive Activities - Mining”, annually. An impairment is recognized when the sum of the expected undiscounted future cash flows is less than the carrying amount of the mineral properties. Impairment losses, if any, are measured as the excess of the carrying amount of the mineral properties over its estimated fair value. Based on the Company’s evaluation, no impairment has been recorded on the unproven mining property for the nine months ended January 31, 2021.
Revenue Recognition	The Company recognized revenue from the sales of mineral products produced from mining operations in accordance with ASC 606,” Revenue Recognition Step 1: The contract has been signed by both parties or when the invoice has been generated and provided to the customer Step 2: The performance obligations are stated or implied in the contract or invoice Step 3: The transaction price has been identified in the contract or invoice Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract or invoice Step 5: The Company satisfied the performance obligations when the mineral products delivered to the purchaser The Company recognized revenue from the royalty revenue in accordance with ASC 606,” Revenue Recognition Step 1: The contract has been signed by both parties for royalty fees Step 2: The performance obligations are stated or implied in the contract Step 3: The transaction price has been identified in the contract Step 4: The Company has allocated the transaction price to the performance obligations pursuant to the contract Step 5: The Company has satisfied the performance obligations at the same period as the sales that generate the royalty payment
Asset Retirement Obligation	The Company records a liability for asset retirement obligations (“ARO”) associated with its mining properties when those assets are placed in service. The corresponding cost is capitalized as an asset and included in the carrying amount of mining properties and is depleted over the useful life of the properties. Subsequently, the ARO liability is accreted to its then-present value. Inherent in the fair value calculation of an ARO are numerous assumptions and judgments including the ultimate settlement amounts, inflation factors, credit adjusted discount rates, timing of settlement, and changes in the legal, regulatory, environmental and political environments. To the extent future revisions to these assumptions impact the fair value of the existing ARO liability, a corresponding adjustment is made to the mining property balance. Settlements greater than or less than amounts accrued as ARO are recorded as a gain or loss upon settlement.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “ Related Party Disclosures
Recent accounting pronouncements	Management has considered all 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 (Details Narrative)	9 Months Ended
	Jan. 31, 2021USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Value of mining property rights capitalized	$ 125,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jan. 31, 2021	Apr. 30, 2020
GOING CONCERN
Accumulated deficit	$ (90,201)	$ (109,688)
Working capital deficit	$ (181,428)

MINING PROPERTY (Details Narrat

MINING PROPERTY (Details Narrative)	1 Months Ended
	Nov. 26, 2020USD ($)
MINING PROPERTY
Percentage of right and interest in unpatented mining claims to be acquired under agreement	100.00%
Purchase price of right and interest in unpatented mining claims to be acquired under agreement	$ 125,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Sep. 28, 2020	Sep. 15, 2020	Jan. 31, 2021	Jan. 31, 2020	Apr. 30, 2020
Forgiveness of loans		$ 2,600
Loan from director			$ 129,680		$ 22,482
Current Director [Member]
Loan from director			129,680		$ 22,482
Former and Current Director [Member] | Mining Properties Rights [Member]
Advance received from director			129,680	$ 125,000
Former and Current Director [Member] | Operating Expense [Member]
Advance received from director			$ 22,482
Former Director [Member]
Forgiveness of loans	$ 22,482

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Sep. 15, 2020	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020	Apr. 30, 2020
Interest expenses		$ 112	$ 263	$ 560	$ 788
Accrued interest		1,417		1,417		$ 1,860
Long term debt- current portion		$ 0		$ 0		6,336
Long term debt- current portion, interest rate		6.00%		6.00%
Debt amount forgiveness	$ 2,600
Accrued interest, forgiven	312
Other party loan		$ 0		$ 0		4,050
Loan Payable		$ 6,973		$ 6,973		6,973
Other party loan [Member]
Long term debt- current portion, interest rate		6.00%		6.00%
Debt amount forgiveness	4,050
Accrued interest, forgiven	$ 486
Other party loan		$ 0		$ 0		4,050
Long-term loans payable [Member] | On July 1, 2020 [Member]
Debt amount forgiveness				3,736
Accrued interest, forgiven				$ 448
Long term debt-current portion [Member]
Long term debt- current portion, interest rate		6.00%		6.00%
Loan Payable		$ 6,973		$ 6,973		$ 6,973
Debt maturity date				Apr. 15, 2020
Debt maturity date, amended				Apr. 15, 2021

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - $ / shares	Jan. 31, 2021	Apr. 30, 2020
STOCKHOLDERS EQUITY
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	4,190,000	4,190,000
Common stock, shares outstanding	4,190,000	4,190,000