Natural Resource (NRHI) 10-K 17 Jul 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2024	Jul. 11, 2024	Oct. 31, 2023
Cover [Abstract]
Entity Registrant Name	NATURAL RESOURCE HOLDINGS, INC.
Entity Central Index Key	0001680689
Document Type	10-K
Amendment Flag	false
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	false
Entity Current Reporting Status	Yes
Document Period End Date	Apr. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		5,709,891
Entity Public Float			$ 181,965
Document Annual Report	true
Document Transition Report	false
Document Fin Stmt Error Correction Flag	false
Entity File Number	333-213553
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	32-0500871
Entity Address Address Line 1	9980 S 300 W Suite 200
Entity Address City Or Town	Sandy
Entity Address State Or Province	UT
Entity Address Postal Zip Code	84070
City Area Code	415
Local Phone Number	968-5642
Entity Interactive Data Current	Yes
Auditor Name	JP Centurion & Partners PLT
Auditor Firm Id	6723
Auditor Location	Kuala Lumpur, Malaysia

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Current Assets
Total Current Assets	$ 0	$ 0
Non-current Asset
Mining Property Rights, net	38,747	0
TOTAL ASSETS	38,747	0
Current Liabilities
Accounts payable and accrued liabilities	30,427	31,393
Accrued interest	12,170	8,805
Income tax Interest and penalty payable	125,000	125,000
Total Current Liabilities	167,597	165,198
Non-current Liabilities
Convertible note payable, net of note discount of $5,708 and $9,133, respectively	124,859	216,153
Loan payable	6,973	6,973
Total Liabilities	299,429	388,324
Stockholders' Deficit
Common stock, par value $0.001; 75,000,000 shares authorized, 5,709,891 and 209,891 shares issued and outstanding	5,710	210
Additional paid-in capital	2,196,090	26,590
Accumulated deficit	(2,462,482)	(415,124)
Total Stockholders' Deficit	(260,682)	(388,324)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 38,747	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
BALANCE SHEETS
Convertible note payable, net of note discount	$ 5,708	$ 9,133
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	5,709,891	209,891
Common stock, shares outstanding	5,709,891	209,891

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
OPERATING EXPENSES
General and administrative expenses	$ 40,078	$ 45,955
Management salaries	2,000,000	0
Amortization on mining property rights	490	0
Mining exploration	0	8,500
Total Operating Expenses	2,040,568	54,455
Loss from operations	(2,040,568)	(54,455)
OTHER EXPENSES
Interest expense	(6,790)	(7,736)
Write off of accounts payable and accrued liabilities	0	21,447
Other expenses, net	(6,790)	13,711
Loss before income taxes	(2,047,358)	(40,744)
Provision for income taxes	0	0
NET LOSS	$ (2,047,358)	$ (40,744)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.41)	$ (0.19)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	5,033,179	209,891

STATEMENTS OF STOCKHOLDERS DEFI

STATEMENTS OF STOCKHOLDERS DEFICIT - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Balance, shares at Apr. 30, 2022		209,891
Balance, amount at Apr. 30, 2022	$ (347,580)	$ 210	$ 26,590	$ (374,380)
Net loss	(40,744)	$ 0	0	(40,744)
Balance, shares at Apr. 30, 2023		209,891
Balance, amount at Apr. 30, 2023	(388,324)	$ 210	26,590	(415,124)
Net loss	(2,047,358)	$ 0	0	(2,047,358)
Issuance of common stock for management salaries, shares		5,000,000
Issuance of common stock for management salaries, amount	2,000,000	$ 5,000	1,995,000	0
Issuance of common stock for settlement of debts, shares		500,000
Issuance of common stock for settlement of debts, amount	175,000	$ 500	174,500	0
Balance, shares at Apr. 30, 2024		5,709,891
Balance, amount at Apr. 30, 2024	$ (260,682)	$ 5,710	$ 2,196,090	$ (2,462,482)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,047,358)	$ (40,744)
Adjustments to reconcile net loss to net cash from operating activities:
Stock based compensation	2,000,000	0
Amortization on mining property rights	490	0
Amortization on note discount	3,425	3,416
Write off of accounts payable and accrued liabilities	0	(21,447)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	(966)	6,875
Accrued interest	3,365	4,320
Net cash used in operating activities	(41,044)	(47,580)
CASH FLOWS FROM INVESTING ACTIVITY
Acquisition of mining property rights	(39,237)	0
Net cash used in investing activity	(39,237)	0
CASH FLOWS FROM FINANCING ACTIVITY
Proceeds from issuance of convertible notes from unaffiliated party	80,281	47,580
Net cash provided by financing activity	80,281	47,580
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
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Issuance of convertible notes for conversion of debts	175,000	0
Issuance of common stock for management salaries	$ 2,000,000	$ 0

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	12 Months Ended
	Apr. 30, 2024
ORGANIZATION AND BUSINESS OPERATIONS
ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS Natural Resource Holdings, Inc. (the “Company”) was incorporated in Nevada on April 19, 2016. 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. The mining property right was fully impaired during the year ended April 30, 2022. On October 18, 2022, majority of the Company’s shareholders approved a reverse stock split of our issued and outstanding shares of common stock on a basis of up to twenty (20) old shares for one (1) new share of common stock. The reverse stock split was approved by FINRA for approval on February 21, 2023. The financial statements retroactively reflect the reverse stock split. On January 8, 2023, the Company entered into an agreement with a surveying consulting firm for mining and mineral exploration and surveying services on Potter County, PA Utica Shale area oil and gas properties. On February 14, 2023, the Company’s name changed to Natural Resources Holdings, Inc. and the Company trading symbol changed to “NRHI” effective March 21, 2023. We are currently focusing on mining business.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. 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” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. 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. 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 generally accepted accounting principles 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. 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) The value beyond proven and probable reserves (“VBPP”) to the extent that a market participant would include VBPP in determining the fair value of the assets. (b) The effects of anticipated fluctuations in the future market price of minerals in a manner that is consistent with the expectations of market participants. 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 mineral properties for the period ended January 31, 2024. On January 8, 2023, the Company incurred mining exploration expense of $8,500 for surveying services on Potter County, PA Utica Shale area oil and gas properties performed during January and February 2023. During the three months ended January 31, 2024, the Company purchased a mining claim (the Montreal Star Property) of $34,487 and a mining claim (Union Park 002) of $4,750. (Note 4) The mining property rights are amortized over estimated useful life of 20 years. Intangible Assets The Company accounts for intangible assets (including mining right) in accordance with ASC 350 “Intangibles-Goodwill and Other.” ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. Revenue Recognition The Company recognized revenue from the sales of mineral products produced from mining operations in accordance with ASC 606,”Revenue Recognition” following the five steps procedure: 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” following the five steps procedure: 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. 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. Income Tax 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 differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. The Company has not filed income tax returns from year ended April 30, 2016 through April 30, 2020. $25,000 annual late tax filing interest and penalty was accrued for an aggregate amount of $125,000. Related Party Balances and Transactions The Company follows FASB ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transaction. (Note 5) Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2024 and April 30, 2023, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive: April 30, April 30, 2024 2023 (Shares) (Shares) Convertible note payable 373,049 643,674 As of April 30, 2024 and April 30, 2023, the total convertible shares from convertible notes totaling $124,859 and $216,153 issued to an unaffiliated party from February 4, 2022 through April 30, 2024 with conversion rate of $0.35 per shares was 373,049 shares and 643,674 shares. (Note 6) Recent accounting pronouncements In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years, of which is effective for the Company on April 1, 2023. The adoption of this standard did not have a material impact on the Company's financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements. 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	12 Months Ended
	Apr. 30, 2024
GOING CONCERN
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 $2,462,482. For the year ended April 30, 2024, the Company suffered from a net loss of $2,047,358 and working capital deficit of $167,597. 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 RIGHTS

MINING PROPERTY RIGHTS	12 Months Ended
	Apr. 30, 2024
MINING PROPERTY RIGHTS
MINING PROPERTY RIGHTS	NOTE 4 – MINING PROPERTY RIGHTS During the three months ended January 31, 2024, the Company purchased a mining claim (the Montreal Star Property) of $34,487 and a mining claim (Union Park 002) of $4,750. Mining Property Right $ 39,237 Less: Amortization (490 ) Less: Impairment - Carrying Amount $ 38,747 The Company has acquired the mining property rights on the two mining properties which consist of the legal right to explore, extract and also expect to retain at least a portion of the benefits from mineral deposits. The plan is to start drilling tests and the mining operations will commence once it is viable to do so. Currently, the Company is in the process of engaging an exploration company to handle the project. The surveying and exploration proposals consist of drilling vertical holes into the ground to identify the best locations to mine. There are proposals to drill from 6 to 50 holes, and the Company is still evaluating the proposals to find the best plan. The Company estimates the exploration stage will start between May to October 2024 and development stage will start before October 2024 upon successful conclusion of exploration stage. The mining property rights are amortized over estimated useful life of 20 years. During the year ended April 30, 2024, the amortization was $490. As of April 30, 2024, Mining Property Rights were $38,747, net of accumulated amortization of $490.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS On July 1, 2021, the Company issued a promissory note of $153,913 to the Company’s director for previous operating expenses of $28,913 and acquisition of mining interest of $125,000 which were paid by the director on the Company’s behalf as of April 30, 2021. The note is unsecured with annual interest rate of 2% and has a mature date of December 31, 2022. In December 2020, the Company acquired several gold mining claims in Canada. The Company planned for exploration on the properties. Due to Covid and economic downturn, the Company was unable to proceed with the mining property exploration. Upon the expiration of the two years term of the property mining rights, the Company decided not to extend beyond the original term of the mining rights and was fully impaired during year ended April 30, 2022. On July 31, 2021, the Company issued a promissory note of $2,822 for the amount the related party paid to the vendors on behalf of the Company during the three months ended July 31, 2021. The note is unsecured with annual interest rate of 2% and has a mature date of December 31, 2022. On October 31, 2021, the Company issued a promissory note of $11,450 for the amount the related party paid to the vendors on behalf of the Company during the three months ended October 31, 2021. The note is unsecured with annual interest rate of 2% and has a mature date of December 31, 2022. On January 31, 2022, the Company issued a promissory note of $7,021 for the amount the related party paid to the vendors on behalf of the Company during the three months ended January 31, 2022. The note is unsecured with annual interest rate of 2% and has a mature date of December 31, 2022. On February 4, 2022, the Company’s director sold the promissory notes with aggregate principal of $175,206 and accrued interest of $1,956 to an unaffiliated party. (Note 5) On June 7, 2023, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $2,000,000 as management salaries for the period from September 29, 2020 to September 28, 2022. (Note 8)

CONVERTIBLE NOTE PAYABLE

CONVERTIBLE NOTE PAYABLE	12 Months Ended
	Apr. 30, 2024
CONVERTIBLE NOTE PAYABLE
CONVERTIBLE NOTE PAYABLE	NOTE 6 – CONVERTIBLE NOTE PAYABLE As of April 30, 2024 and April 30, 2023, the convertible note payable was shown as follows: April 30, April 30, Expiry Date 2024 2023 Convertible Note - February 2022 12/31/2025 $ 206 $ 175,206 Convertible Note - April 2022 12/31/2025 2,500 2,500 Convertible Note - July 2022 12/31/2025 7,600 7,600 Convertible Note - October 2022 12/31/2025 11,725 11,725 Convertible Note - January 2023 12/31/2025 12,500 12,500 Convertible Note - April 2023 12/31/2025 15,755 15,755 Convertible Note - July 2023 12/31/2025 14,394 - Convertible Note - October 2023 12/31/2025 13,550 - Convertible Note - January 2024 12/31/2025 48,437 - Convertible Note - April 2024 12/31/2025 3,900 - 130,567 225,286 Less debt discount (5,708 ) (9,133 ) $ 124,859 $ 216,153 On February 11, 2022, the Company entered into an agreement with the unaffiliated note holder of the promissory note of $175,206 sold to him on February 4, 2022 for the amendment of the promissory note to convertible note which bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. With the adoption of ASU2020-06, the Company did not record beneficial conversion feature (“BCF”) on the convertible note. The Company assessed the note amendment for a debt extinguishment or modification in accordance with ASC 470-50. Although the change in fair value of the note from the note amendment was calculated at 3% which fell below 10% of the carrying value of the original convertible note, the additional of a note conversion feature indicates the note amendment is regarded as a note extinguishment. On February 11, 2022, gain on note extinguishment of $13,344 and note discount of $13,344 was recognized. On September 13, 2023, the Company issued 500,000 shares of common stock for the conversion of principal amount of $175,000. (Note 8) As of January 31, 2024, the convertible note payable was $206. On April 30, 2022, the Company issued a convertible note of $2,500 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2022. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On July 31, 2022, the Company issued a convertible note of $7,600 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended July 31, 2022. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On October 31, 2022, the Company issued a convertible note of $11,725 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended October 31, 2022. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On January 31, 2023, the Company issued a convertible note of $12,500 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended January 31, 2023. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On April 30, 2023, the Company issued a convertible note of $15,755 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2023. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On July 31, 2023, the Company issued a convertible note of $14,394 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended July 31 2023. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On October 31, 2023, the Company issued a convertible note of $13,550 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended October 31, 2023. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On January 31, 2024, the Company issued a convertible note of $48,437 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended January 31, 2024. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. On April 30, 2024, the Company issued a convertible note of $3,900 for the amount the unaffiliated party paid to the vendors on behalf of the Company during the three months ended April 30, 2024. The note bears annual interest rate of 2%, has a maturity date of December 31, 2025 and is convertible at $0.35 per share for the Company common stock. During the year ended April 30, 2024 and 2023, interest expense of $2,943 and $3,898 was incurred, respectively. As of April 30, 2024, accrued interest was $9,625 and $6,682, respectively. During the year ended April 30, 2024 and 2023, amortization on note discount of $3,425 and $3,416 was incurred, respectively. As of April 30, 2024 and April 30, 2023, the convertible notes payable, net of note discount of $5,708 and $9,133, was $124,859 and $216,153, respectively.

LOAN PAYABLE

LOAN PAYABLE	12 Months Ended
	Apr. 30, 2024
LOAN PAYABLE
LOAN PAYABLE	NOTE 7 - LOAN PAYABLE The Company has outstanding long-term loan payable of $6,973 and $6,973 as of April 30, 2024 and April 30, 2023, respectively. The loan payable is unsecured with annual interest rate of 6% and had an original maturity date of April 20, 2020. The maturity date is extended through April 20, 2025. Interest expense was $422 and $422 for the year ended April 30, 2024 and 2023, respectively. As of April 30, 2024 and April 30, 2023, accrued interest was $2,545 and $2,123 respectively.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Apr. 30, 2024
STOCKHOLDERS EQUITY
STOCKHOLDERS EQUITY	NOTE 8 - STOCKHOLDER’S EQUITY The Company has 75,000,000, $0.001 par value shares of common stock authorized. On October 18, 2022, the sole director of the Company approved a reverse stock split of our issued and outstanding shares of common stock on a basis of up to twenty (20) old shares for one (1) new share of common stock. The reverse stock split was approved by FINRA for approval on February 21, 2023. The financial statements retroactively reflect the reverse stock split. On June 7, 2023, the Company issued 5,000,000 shares of common stock to the Director of the Company valued at $2,000,000 as management salary for the period from September 29, 2020 to September 28, 2022. (Note 5) On September 13, 2023, the Company issued 500,000 shares of common stock for the conversion of convertible debts of $175,000. (Note 6) As of April 30, 2024 and April 30, 2023, the Company had 5,709,891 shares and 209,891 shares issued and outstanding, respectively.

INCOME TAX

INCOME TAX	12 Months Ended
	Apr. 30, 2024
INCOME TAX
INCOME TAX	NOTE 9 – INCOME TAX The Company provides for income taxes under ASC 740, “ Income Taxes.” 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, 2024 and 2023, are as follows: April 30, April 30, 2024 2023 Net operating loss carryforward $ (384,275 ) $ (336,917 ) Statutory tax rate 21 % 21 % Deferred tax asset (80,698 ) (70,753 ) Less: Valuation allowance 80,698 70,753 Net deferred asset $ - $ - As of April 30, 2024, the Company had approximately $384,000 in net operating losses (“NOLs”) that may be available to offset future taxable income, which begin to expire between 2036 and 2039. NOLs generated in tax years prior to April 30, 2018, can be carryforward for twenty years, whereas NOLs generated after April 30, 2018 can be carryforward 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. The Company has not filed income tax returns from year ended April 30, 2016 through April 30, 2020. $25,000 annual late tax filing interest and penalty was accrued for an aggregate amount of $125,000.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS In accordance with ASC 855, “Subsequent Events,” the Company has analyzed its operations subsequent to April 30, 2024 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)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.
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” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. 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.
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 generally accepted accounting principles 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.
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) The value beyond proven and probable reserves (“VBPP”) to the extent that a market participant would include VBPP in determining the fair value of the assets. (b) The effects of anticipated fluctuations in the future market price of minerals in a manner that is consistent with the expectations of market participants. 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 mineral properties for the period ended January 31, 2024. On January 8, 2023, the Company incurred mining exploration expense of $8,500 for surveying services on Potter County, PA Utica Shale area oil and gas properties performed during January and February 2023. During the three months ended January 31, 2024, the Company purchased a mining claim (the Montreal Star Property) of $34,487 and a mining claim (Union Park 002) of $4,750. (Note 4) The mining property rights are amortized over estimated useful life of 20 years.
Intangible Assets	The Company accounts for intangible assets (including mining right) in accordance with ASC 350 “Intangibles-Goodwill and Other.” ASC 350 requires that goodwill and other intangibles with indefinite lives be tested for impairment annually or on an interim basis if events or circumstances indicate that the fair value of an asset has decreased below its carrying value. In addition, ASC 350 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions or the occurrence of one or more confirming events in future periods could cause the actual results or outcomes to materially differ from such estimates and could also affect the determination of fair value and/or goodwill impairment at future reporting dates. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted.
Revenue Recognition	The Company recognized revenue from the sales of mineral products produced from mining operations in accordance with ASC 606,”Revenue Recognition” following the five steps procedure: 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” following the five steps procedure: 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. 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.
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 differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. The Company has not filed income tax returns from year ended April 30, 2016 through April 30, 2020. $25,000 annual late tax filing interest and penalty was accrued for an aggregate amount of $125,000.
Related Party Balances and Transactions	The Company follows FASB ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transaction. (Note 5)
Basic and Diluted Income (Loss) Per Share	The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of April 30, 2024 and April 30, 2023, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive: April 30, April 30, 2024 2023 (Shares) (Shares) Convertible note payable 373,049 643,674 As of April 30, 2024 and April 30, 2023, the total convertible shares from convertible notes totaling $124,859 and $216,153 issued to an unaffiliated party from February 4, 2022 through April 30, 2024 with conversion rate of $0.35 per shares was 373,049 shares and 643,674 shares. (Note 6)
Recent accounting pronouncements	In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years, of which is effective for the Company on April 1, 2023. The adoption of this standard did not have a material impact on the Company's financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements. 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 (Tables)	12 Months Ended
	Apr. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities	April 30, April 30, 2024 2023 (Shares) (Shares) Convertible note payable 373,049 643,674

MINING PROPERTY RIGHTS (Tables)

MINING PROPERTY RIGHTS (Tables)	12 Months Ended
	Apr. 30, 2024
MINING PROPERTY RIGHTS
Schedule of mining property rights	Mining Property Right $ 39,237 Less: Amortization (490 ) Less: Impairment - Carrying Amount $ 38,747

CONVERTIBLE NOTE PAYABLE (Table

CONVERTIBLE NOTE PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2024
CONVERTIBLE NOTE PAYABLE
Schedule of convertible notes payable	April 30, April 30, Expiry Date 2024 2023 Convertible Note - February 2022 12/31/2025 $ 206 $ 175,206 Convertible Note - April 2022 12/31/2025 2,500 2,500 Convertible Note - July 2022 12/31/2025 7,600 7,600 Convertible Note - October 2022 12/31/2025 11,725 11,725 Convertible Note - January 2023 12/31/2025 12,500 12,500 Convertible Note - April 2023 12/31/2025 15,755 15,755 Convertible Note - July 2023 12/31/2025 14,394 - Convertible Note - October 2023 12/31/2025 13,550 - Convertible Note - January 2024 12/31/2025 48,437 - Convertible Note - April 2024 12/31/2025 3,900 - 130,567 225,286 Less debt discount (5,708 ) (9,133 ) $ 124,859 $ 216,153

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Apr. 30, 2024
INCOME TAX
Schedule of deferred tax asset and reconciliation of income taxes	April 30, April 30, 2024 2023 Net operating loss carryforward $ (384,275 ) $ (336,917 ) Statutory tax rate 21 % 21 % Deferred tax asset (80,698 ) (70,753 ) Less: Valuation allowance 80,698 70,753 Net deferred asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	Apr. 30, 2024	Apr. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Convertible note payable	373,049	643,674

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		3 Months Ended	12 Months Ended
	Jan. 08, 2023	Jan. 31, 2024	Apr. 30, 2024	Apr. 30, 2023
Convertible shares from convertible notes			$ 124,859	$ 216,153
Convertible notes			373,049	643,674
Convertible Shares from Convertible note rate per share			$ 0.35
Interest			$ 25,000
Mining exploration	$ 8,500		0	$ 8,500
Penalty			$ 125,000
Montreal Star Property [Member]
Purchase of mining claim		$ 34,487
Union Park 002
Purchase of mining claim		$ 4,750

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
GOING CONCERN
Net loss	$ (2,047,358)	$ (40,744)
Accumulated deficit	(2,462,482)	$ (415,124)
Working capital deficit	$ (167,597)

MINING PROPERTY RIGHTS (Details

MINING PROPERTY RIGHTS (Details)	Apr. 30, 2024 USD ($)
MINING PROPERTY RIGHTS
Mining Property Rights	$ 39,237
Less: amortization	(490)
Less: Impairment	0
Carrying Amount	$ 38,747

MINING PROPERTY RIGHTS (Detai_2

MINING PROPERTY RIGHTS (Details Narrative)	12 Months Ended
	Apr. 30, 2024 USD ($)
Description related to mining claim	The Company estimates the exploration stage will start between May to October 2024 and development stage will start before October 2024 upon successful conclusion of exploration stage
Union Park 002
Mining claim amount	$ 4,750
Montreal Star Property [Member]
Mining claim amount	$ 34,487

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	Jul. 01, 2021	Jan. 31, 2022	Oct. 31, 2021	Apr. 30, 2024	Jun. 07, 2023	Apr. 30, 2023	Feb. 04, 2022	Jul. 31, 2021
Management salary					$ 2,000,000
Promissory note payable	$ 153,913			$ 130,567		$ 225,286
Common stock shares issued				5,709,891		209,891
Director [Member]
Promissory note payable		$ 7,021	$ 11,450					$ 2,822
Operating expenses	28,913
Acquisition of mining interest	$ 125,000
Maturity date	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2022
Interest rate	2%	2%	2%					2%
Aggregate principal amount of promissory note sold							$ 175,206
Accrued interest to unaffiliated party							$ 1,956
Common stock shares issued					5,000,000

CONVERTIBLE NOTE PAYABLE (Detai

CONVERTIBLE NOTE PAYABLE (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Jul. 01, 2021
Convertible note	$ 130,567	$ 225,286	$ 153,913
Less debt discount	(5,708)	(9,133)
Convertible note payable	124,859	216,153
February 2022
Convertible note	206	175,206
Convertible note payable	$ 175,000
Expiry date	Dec. 31, 2025
April 2022
Convertible note	$ 2,500	2,500
Expiry date	Dec. 31, 2025
July 2022
Convertible note	$ 7,600	7,600
Expiry date	Dec. 31, 2025
October 2022
Convertible note	$ 11,725	11,725
Expiry date	Dec. 31, 2025
January 2023
Convertible note	$ 12,500	12,500
Expiry date	Dec. 31, 2025
April 2023
Convertible note	$ 15,755	15,755
Expiry date	Dec. 31, 2025
July 2023
Convertible note	$ 14,394	0
Expiry date	Dec. 31, 2025
October 2023
Convertible note	$ 13,550	0
Expiry date	Dec. 31, 2025
January 2024
Convertible note	$ 48,437	0
Expiry date	Dec. 31, 2025
April 2024
Convertible note	$ 3,900	$ 0
Expiry date	Dec. 31, 2025

CONVERTIBLE NOTE PAYABLE (Det_2

CONVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Feb. 11, 2022	Apr. 30, 2024	Apr. 30, 2023	Jul. 01, 2021
Net of note discount		$ 5,708	$ 9,133
Amortization on note discount		3,425	3,416
Interest expenses		2,943	3,898
Accrued interest		9,625	6,682
Convertible note payable		124,859	216,153
Convertible note		130,567	225,286	$ 153,913
February 2022
Convertible note payable		175,000
Convertible note		$ 206	175,206
Expiry date		Dec. 31, 2025
Conversion of stock		500,000
February 2022 | Promissory Note Member
Amortization on note discount	$ 13,344
Convertible note		$ 175,206
Interest rate		2%
Description of carrying value		note from the note amendment was calculated at 3% which fell below 10% of the carrying value of the original convertible note
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
Gain on note extinguishment	$ 13,344
April 2023
Convertible note		$ 15,755	15,755
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
July 2023
Convertible note		$ 14,394	0
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
January 2024
Convertible note		$ 48,437	0
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
April 2024
Convertible note		$ 3,900	0
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
31 July 2022
Convertible note		$ 7,600
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
31 October 2022
Convertible note		$ 11,725
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
31 January 2023
Convertible note		$ 12,500
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
31 October 2023
Convertible note		$ 13,550
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025
April 2022
Convertible note		$ 2,500	$ 2,500
Expiry date		Dec. 31, 2025
April 2022 | Convertible note payable
Convertible note		$ 2,500
Interest rate		2%
Per share value		$ 0.35
Expiry date		Dec. 31, 2025

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Loan Payable	$ 6,973	$ 6,973
Interest expenses	6,790	7,736
Long Term Debt-Current Portion
Loan Payable	$ 6,973	6,973
Long term debt, interest rate	6%
Interest expenses	$ 422	422
Accrued interest	$ 2,545	$ 2,123
Debt maturity date	Apr. 20, 2020
Debt maturity date, extended	Apr. 20, 2025

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)			12 Months Ended
	Sep. 13, 2023	Jun. 07, 2023	Apr. 30, 2024	Apr. 30, 2023
Common stock share issued for conversion of convertible debt	500,000
Conversion of convertible debt	$ 175,000
Common stock, shares par value			$ 0.001	$ 0.001
Salary for management			$ 2,000,000	$ 0
Common stock, shares authorized			75,000,000	75,000,000
Common stock, shares issued			5,709,891	209,891
Common stock, shares outstanding			5,709,891	209,891
Director [Member]
Shares issued		5,000,000
Salary for management		$ 2,000,000

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
INCOME TAX
Net operating loss carryforward	$ (384,275)	$ (336,917)
Statutory tax rate	21%	21%
Deferred tax assets	$ (80,698)	$ (70,753)
Less: Valuation allowance	80,698	70,753
Net Deferred assets	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	12 Months Ended
	Apr. 30, 2024 USD ($)
INCOME TAX
Net operating loss description	the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes
Annual late tax filing interest	$ 25,000
Income Tax Penalties Accrued	125,000
Net operating losses	$ 384,000