Treasure & Shipwreck Recovery (BLIS) 10-Q/A 28 Dec 21 2022 Q2 Quarterly report (amended) Financial data

Cover

Cover - shares	6 Months Ended
	Oct. 31, 2021	Dec. 16, 2021
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	The purpose of this amendment on Form 10-Q/A to Treasure & Shipwreck Recover, Inc.'s Quarterly Report on Form 10-Q for the period ended October 31, 2021, filed with the Securities and Exchange Commission on December 17, 2021 is solely to furnish the Inline eXtensible Business Reporting Language (iXBRL) data under Exhibit 101 and 104 to the Form 10-Q in accordance with Rule 405 of Regulation S-T.No other changes have been made to the Form 10-Q. This Amendment No. 1 to the Form 10-Q speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-Q.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--04-30
Entity File Number	333-219700
Entity Registrant Name	Treasure & Shipwreck Recovery, Inc.
Entity Central Index Key	0001703625
Entity Primary SIC Number	7310
Entity Tax Identification Number	37-1844836
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	13046 Racetrack Road
Entity Address, Address Line Two	#234
Entity Address, City or Town	Tampa
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33626
City Area Code	(813)
Local Phone Number	504-7831
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,296,502

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Current Assets
Cash	$ 48,487	$ 197,761
Total current assets	48,487	197,761
Fixed Assets
Total fixed assets	28,908	36,173
Other Assets
Trademark	636,000	636,000
Security deposit	11,000	1,000
Total other assets	647,000	637,000
Total Assets	724,395	870,934
Current liabilities
Accounts payable and accrued expenses	39,750	1,567
Customer deposits	8,700	8,700
Convertible notes payable, net of discounts	343,630	25,000
Short term loans	16,763	16,763
Related party convertible loan	53,890	53,890
Total current liabilities	462,733	105,920
Total Liabilities	462,733	105,920
Stockholders’ Equity
Preferred stock, $0.001 par value; 100 shares authorized, 51 shares issued and outstanding at October 31, 2021 and April 30, 2021
Common stock, par value $0.001; 75,000,000 shares authorized, 9,296,502 and 8,146,502 shares issued and outstanding at October 31, 2021 and April 30, 2021, respectively	9,297	8,147
Common stock to be issued	108,000	312,500
Additional paid in capital	2,284,308	1,709,258
Accumulated deficit	(2,139,943)	(1,264,891)
Total Stockholders’ Equity	261,662	765,014
Total Liabilities and Stockholders’ Equity	$ 724,395	$ 870,934

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Oct. 31, 2021	Apr. 30, 2021
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	100	100
Preferred Stock, Shares Issued	51	51
Preferred Stock, Shares Outstanding	51	51
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	9,296,502	8,146,502
Common Stock, Shares, Outstanding	9,296,502	8,146,502

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020
Income Statement [Abstract]
REVENUES
OPERATING EXPENSES
Consulting and accounting	22,150	95,926	72,558	194,176
Labor	4,087		35,692
Legal Fees	10,000		24,750
Professional fees	17,077	17,112	75,166	70,981
Boat expenses	118,064	14,249	235,685	34,511
Research and Development	8,000		8,000
General and administrative expenses	21,222	35,153	63,556	51,370
Depreciation	3,633	12,133	7,265	24,265
TOTAL OPERATING EXPENSES	204,233	174,573	522,672	375,303
NET LOSS FROM OPERATIONS	(204,233)	(174,573)	(522,672)	(375,303)
OTHER INCOME (EXPENSE)
Interest expense	(180,710)		(352,380)
Other income		82,500		82,500
NET LOSS BEFORE INCOME TAX	(384,943)	(92,073)	(875,052)	(292,803)
Provision for income tax
NET LOSS	$ (384,943)	$ (92,073)	$ (875,052)	$ (292,803)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.04)	$ (0.01)	$ (0.10)	$ (0.04)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	9,269,502	7,396,502	9,228,724	7,396,502

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES TO STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Apr. 30, 2020		$ 7,397	$ 79,500	$ 1,257,553	$ (681,089)	$ 663,361
Beginning Balance, Shares at Apr. 30, 2020		7,396,502
Issuance of preferred shares				202,455		202,455
Issuance of preferred shares, Shares	51
Stock compensation			93,750			93,750
Net loss					(200,730)	(200,730)
Ending balance, value at Jul. 31, 2020		$ 7,397	173,250	1,460,008	(881,819)	758,836
Ending Balance, Shares at Jul. 31, 2020	51	7,396,502
Beginning balance, value at Apr. 30, 2020		$ 7,397	79,500	1,257,553	(681,089)	663,361
Beginning Balance, Shares at Apr. 30, 2020		7,396,502
Issuance of preferred shares						(202,455)
Net loss						(292,803)
Ending balance, value at Oct. 31, 2020		$ 7,397	212,500	1,460,008	(973,892)	706,013
Ending Balance, Shares at Oct. 31, 2020	51	7,396,502
Warrants issued with debt
Warrants issued for services
Beginning balance, value at Jul. 31, 2020		$ 7,397	173,250	1,460,008	(881,819)	758,836
Beginning Balance, Shares at Jul. 31, 2020	51	7,396,502
Stock compensation			39,250			39,250
Net loss					(92,073)	(92,073)
Ending balance, value at Oct. 31, 2020		$ 7,397	212,500	1,460,008	(973,892)	706,013
Ending Balance, Shares at Oct. 31, 2020	51	7,396,502
Beginning balance, value at Apr. 30, 2021		$ 8,147	312,500	1,709,258	(1,264,891)	765,014
Beginning Balance, Shares at Apr. 30, 2021	51	8,146,502
Stock compensation		$ 350	(204,500)	204,150
Net loss					(490,109)	(490,109)
Ending balance, value at Jul. 31, 2021		$ 9,297	108,000	2,284,308	(1,755,000)	646,605
Ending Balance, Shares at Jul. 31, 2021	51	9,296,502
Common stock issued for financing fees		$ 800		200,875		201,675
Common stock issued for financing fees, Shares		800,000
Stock compensation, Shares		350,000
Warrants issued with debt				158,325		158,325
Warrants issued for services				11,700		11,700
Beginning balance, value at Apr. 30, 2021		$ 8,147	312,500	1,709,258	(1,264,891)	765,014
Beginning Balance, Shares at Apr. 30, 2021	51	8,146,502
Issuance of preferred shares
Net loss						(875,052)
Ending balance, value at Oct. 31, 2021		$ 9,297	108,000	2,284,308	(2,139,943)	261,662
Ending Balance, Shares at Oct. 31, 2021	51	9,296,502
Common stock issued for financing fees						201,675
Common stock issued for financing fees, Shares		800,000
Stock compensation, Shares		350,000
Warrants issued with debt						158,325
Warrants issued for services						11,700
Beginning balance, value at Jul. 31, 2021		$ 9,297	108,000	2,284,308	(1,755,000)	646,605
Beginning Balance, Shares at Jul. 31, 2021	51	9,296,502
Net loss					(384,943)	(384,943)
Ending balance, value at Oct. 31, 2021		$ 9,297	$ 108,000	$ 2,284,308	$ (2,139,943)	$ 261,662
Ending Balance, Shares at Oct. 31, 2021	51	9,296,502

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (875,052)	$ (292,803)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	7,265	24,265
Warrants issued for services	11,700
Amortization of debt discount	318,630
Stock compensation		133,000
Changes in operating assets and liabilities:
Security deposits	(10,000)
Accounts payable and accrued expenses	38,183	(55,500)
CASH FLOWS USED IN OPERATING ACTIVITIES	(509,274)	(191,038)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceed from convertible notes payable	360,000
Proceed from sales of preferred stock		202,455
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	360,000	202,455
NET INCREASE (DECREASE) IN CASH	(149,274)	11,417
Cash, beginning of period	197,761	6,678
Cash, end of period	48,487	18,095
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense
Cash paid for income taxes
NON-CASH OPERATING AND FINANCING ACTIVITIES:
Warrants issued with debt	$ 158,325

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	Note 1 – ORGANIZATION AND NATURE OF BUSINESS Treasure & Shipwreck Recovery, Inc. (“TSR” or the “Company”) was incorporated in the State of Nevada on October 24, 2016 as Beliss Corp. The Company changed its name to Treasure & Shipwreck Recovery, Inc. on June 26, 2019. TSR formed TSR Holdings, Inc., a wholly owned subsidiary, on August 22, 2019, as the Company’s operating vehicle to focus on the recovery of sunken treasure from historic shipwrecks. On April 6, 2020, TSR formed TSR Media Group, Inc. (“TSR Media”), a wholly owned subsidiary, in order to develop various digital media properties. TSR Media is in the process of developing, through an outside app developer, a treasure search and salvage gaming app.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Oct. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	Note 2 – GOING CONCERN These consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred net losses since inception, which raises substantial doubt about the Company’s ability to continue as a going concern. Based on its historical rate of expenditures, the Company expects to expend its available cash in less than three months from December 16, 2021. Management’s plans include raising capital through the equity markets to fund operations and, eventually, the generation of revenue through its business. The Company does not expect to generate any significant revenues for the foreseeable future. At October 31, 2021, the Company had working capital deficit of $ 414,246 Failure to raise adequate capital and generate adequate revenues could result in the Company having to curtail or cease operations. The Company’s ability to raise additional capital through the future issuances of the common stock is unknown. Additionally, even if the Company does raise sufficient capital to support its operating expenses and generate adequate revenues, there can be no assurances that the revenue will be sufficient to enable it to develop to a level where it will generate profits and cash flows from operations. These matters raise substantial doubt about the Company’s ability to continue as a going concern; however, the accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classifications of the liabilities that might be necessary should the Company be unable to continue as a going concern. Covid-19 Disclosure The Company’s operations may be adversely affected by the ongoing outbreak of the coronavirus disease 2019 (“COVID-19”) which was declared a pandemic by the World Health Organization (“WHO”) in March 2020. The ultimate disruption which may be caused by the outbreak is uncertain; however, it may result in a material adverse impact on TSR’s financial position, operations and cash flows. Additionally, it is possible that the Company may face additional challenges in obtaining financing due to COVID-19’s effects on the general economy and the capital markets. If the Company is not able to obtain financing due to COVID-19, then it is highly likely that it will be forced to cease operations. The impact on smaller companies such as TSR of having to cease operations due to the effects of COVID-19 would likely result in the Company not being able to survive and would cause a complete loss of all capital invested in the Company. To date, TSR has not suffered any significant setback due to COVID-19 interfering with operations.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation This summary of significant accounting policies of TSR is presented to assist in understanding the Company’s consolidated financial statements. The consolidated financial statements and notes are representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) and have been consistently applied in the preparation of the consolidated financial statements. The Company’s year-end is April 30. These condensed consolidated financial statements should be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s Form 10-K annual report for the year ended April 30, 2021. The results of the six months ended October 31, 2021 are not necessarily indicative of the results to be expected for the full fiscal year ending April 30, 2022. Principles of Consolidation The consolidated financial statements of the Company include the accounts of TSR Holdings, Inc. and TSR Media Group, Inc., which are wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The process of preparing consolidated financial statements in conformity with GAAP requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Significant estimates for the six month periods ended October 31, 2021 and 2020 include the useful life of property and equipment, valuation allowances against deferred tax assets and fair value of non cash equity transactions. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. There were no cash equivalents at October 31, 2021 and April 30, 2021. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 0 Research and Development Expenses Expenditures for research and development are expensed as incurred. Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from contracts with customers. For the Company’s service contracts, the services provided are considered to be one single performance obligation. Revenue and expenses are recognized as services are rendered. The average period for satisfying the performance obligation is three months. The Company has analyzed all of its contracts and can confirm that all the requirements are considered in these contracts: 1) The contracts with customers were identified; 2) The performance obligation was the creation of a website and the provision of SEO-optimization and other services for this site; 3) The transaction price was determined; 4) The Company has only one performance obligation, so the whole transaction price is related to this performance obligation; 5) The revenue was recognized when the performance obligation had been satisfied. The Company offers no discounts, rebates, rights of return, or other allowances to clients which would result in the establishment of reserves against service revenue. Additionally, to date, the Company has not incurred incremental costs in obtaining a client contract. Basic Loss per Share The Company has adopted FASB ASC 260-10, which provides for the calculation of “basic” and “diluted” earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income or loss available to common stockholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. The potentially dilutive common stock equivalents for the quarters ended October 31, 2021 and 2020 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of October 31, 2021 and 2020, there were approximately 8,074,096 and 16,869 shares of common stock underlying our outstanding convertible notes payable and warrants, respectively. Fair Value of Financial Instruments The carrying amounts of financial assets and liabilities, such as cash, accounts payable, short term loans, and the Company’s related party loan from a shareholder approximate their fair values because of the short maturity of these instruments. Fixed Assets Fixed assets are recorded at historical cost. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Gains and losses upon disposition are reflected in the consolidated statements of operations in the period of disposition. Maintenance and repair expenditures are charged to expense as incurred. Currently the Company’s only assets are a diving vessel and a magnetometer which were purchased in fiscal year 2020 and are being depreciated over three twelve Impairment of Long-Lived and Intangible Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the book value of the asset may not be recoverable. The Company periodically evaluates whether events and circumstances have occurred that indicate possible impairment. When impairment indicators exist, the Company uses market quotes, if available, or an estimate of the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether or not the asset values are recoverable. The Company has not recognized impairment on its long-lived assets as of October 31, 2021. Stock Based Compensation to Employees and Service Providers The Company recognizes all share-based payments to employees and service providers, including grants of employee stock options, as compensation expense in the financial statements based on their fair values. That expense will be recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period) or immediately if the share-based payments vest immediately. Convertible Notes Payable The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt. Customer Deposits Customer deposits discloses an amount paid by a customer prior to the Company providing it with goods or services. The Company has an obligation to provide the goods or services to the customer or to return the money. The Company had $ 8,700 Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Recent Accounting Pronouncements All 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 consolidated financial statements.

FIXED ASSETS

FIXED ASSETS	6 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Note 4 – FIXED ASSETS Fixed assets at October 31 and April 30, 2021 are summarized below: Schedule of Fixed Assets Fixed Assets October 31, April 30, 2021 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Accumulated Depreciation (31,482 ) (24,217 ) Fixed Assets, Net $ 28,908 $ 36,173 For the six months periods ended October 31, 2021 and 2020 depreciation expenses were $ 7,265 24,265 TSR Media Group, Inc. entered into an App Company and App Purchase agreement with an individual on February 12, 2020 to purchase a website, www.flavorfullapps.com

PURCHASE OF TRADEMARK, GRAPHICS

PURCHASE OF TRADEMARK, GRAPHICS, RELATED MEDIA AND PRODUCT MATERIALS	6 Months Ended
	Oct. 31, 2021
Business Combination and Asset Acquisition [Abstract]
PURCHASE OF TRADEMARK, GRAPHICS, RELATED MEDIA AND PRODUCT MATERIALS	Note 5 – PURCHASE OF TRADEMARK, GRAPHICS, RELATED MEDIA AND PRODUCT MATERIALS The Company entered into a Trademark and Usage Purchase Agreement with Galleon Quest, LLC (“GQ”), a privately held limited liability company, on March 5, 2020. Under the terms of the Trademark and Usage Purchase Agreement, the Company agreed to issue 1,200,000 shares of its restricted common stock to GQ in exchange for the acquisition of a registered trademark and all other developed graphics, including for gaming, web site and all other material for television, multimedia, gaming, food and products such as beverages, and all other issues. In addition, the Company agreed that GQ shall retain the right to ten percent of the gaming rights and five percent of the television media revenue, which shall be for rights of the gaming name rights, as used in all app, online or other gaming as owned by TSR and any television related media. All shares issued by both parties under the agreement have all rights and entitlements as the common stock of every other shareholder of such share class. The purchase of the trademark and related graphics and materials was valued at $636,000 based on fair value of TSR’s shares on the date of the Trademark and Usage Purchase Agreement.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	Note 6 – NOTES PAYABLE Related Party Convertible Loan An officer of the Company has provided a loan to TSR under a convertible promissory note. This convertible promissory note is unsecured, non-interest bearing, and is convertible into common shares of the Company stock at $2.75 per share and due on demand. The balance due to the officer was $ 53,890 Short Term Loans As of October 31, 2021 and April 30, 2021, the Company had loans totaling $ 16,763 14,063 2,700 Convertible Notes Payable The following table reflects the convertible notes payable as of October 31, 2021 and April 30, 2021: Schedule of Convertible Notes Payable Issue Date Maturity October 31, 2021 April 30, 2021 Rate Conversion Convertible notes payable Face value 04/26/2021 04/26/2022 $ 250,000 $ 250,000 10.00 % 0.10 Face value 04/26/2021 04/26/2022 25,000 25,000 10.00 % 0.10 Face value 05/5/2021 05/05/2022 150,000 - 10.00 % 0.10 Face value 05/7/2021 05/07/2022 100,000 - 10.00 % 0.10 Face value 05/19/2021 05/19/2022 150,000 - 10.00 % 0.10 Face value $ 675,000 $ 275,000 Less unamortized discounts 331,370 250,000 Balance convertible notes payable $ 343,630 $ 25,000 The convertible notes payable are convertible into a fixed number of shares and with no down round protection features. The Company accounted for the beneficial conversion features based on the intrinsic value at the date of issuance. During the six months ended October 31, 2021 and year ended April 30, 2021, the Company recognized beneficial conversion features totaling $400,000 and $250,000, respectively. The discount from the beneficial conversion features are being amortized through charges to interest expense over the term of the convertible notes payable. The Company recorded interest expense related to the amortization of debt discounts of $318,630 and $0 for the six months ended October 31, 2021 and the year ended April 30, 2021, respectively. New Convertible Notes Payable Issued During the Six Month Periods Ended October 31, 2021 and 2020 On May 5, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $150,000, including a $15,000 original issue discount, bears interest at 10.0% per annum and is due on May 5, 2022. The convertible note payable is convertible, at the holder’s option, into the Company’s common shares at a fixed conversation rate of $0.10. The conversion of the note into shares of the Company’s common stock is potentially highly dilutive to current shareholders. If the note holder elects to sell the shares that it has acquired as a result of converting the note into shares of common stock, then any such sales may result in a significant decrease in the market price of the Company’s shares. On May 7, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $100,000, including a $10,000 original issue discount, bears interest at 10.0% per annum and is due on May 7, 2022. The convertible note payable is convertible, at the holder’s option, into the Company’s common shares at a fixed conversation rate of $0.10. The conversion of the note into shares of the Company’s common stock is potentially highly dilutive to current shareholders. If the note holder elects to sell the shares that it has acquired as a result of converting the note into shares of common stock, then any such sales may result in a significant decrease in the market price of the Company’s shares. On May 19, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $150,000, including a $15,000 original issue discount, bears interest at 10.0% per annum and is due on May 19, 2022. The convertible note payable is convertible, at the holder’s option, into the Company’s common shares at a fixed conversation rate of $0.10. The conversion of the note into shares of the Company’s common stock is potentially highly dilutive to current shareholders. If the note holder elects to sell the shares that it has acquired as a result of converting the note into shares of common stock, then any such sales may result in a significant decrease in the market price of the Company’s shares. The Company did not enter into any new convertible note payable agreements during the six month period ended October 31, 2020.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Oct. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	Note 7 – STOCKHOLDERS’ DEFICIT Common Stock The Company is authorized to issue 75,000,000 0.001 Common Stock Issuances During the six month period ended October 31, 2021, the Company issued the following shares of restricted common stock: - 800,000 201,675 - 350,000 During the six month period ended October 31, 2020, the Company issued the following shares of restricted common stock: - None. The Company is in the process of cancelling the shares issued to an individual from the cancelled Southern Amusement transaction. All such shares are held in escrow for cancellation under the Company’s Counsel and President. Series A Preferred Stock On May 1, 2020, the Company’s Board authorized the creation of 100 At October 31, 2021 the Company had 51 Warrants During the six month periods ended October 31, 2021 and 2020, the Company issued 599,000 0 The following table shows the warrants outstanding at October 31, 2021: Schedule of Warrants Outstanding Number of Weighted Weighted Average Warrants Exercise Price Life (Years) Value Outstanding, April 30, 2021 368,000 $ 0.25 5 $ 0.11 Granted 599,000 0.25 5 0.11 Forfeited or expired - - - - Exercised - - - - Outstanding, October 31, 2021 967,000 0.25 5 0.11 Exercisable, October 31, 2021 967,000 0.25 5 0.11 During the six month period ended October 31, 2021, the Company issued 599,000 common stock warrants to multiple lenders under the terms of a convertible note payable agreement. The warrants vested 100% at the time that they were issued, have an exercise price of $0.25 per share and expire July 31, 2026. The warrants granted were fair valued at $170,025 using the Black-Scholes option pricing model with the following variables: annual dividend yield 0%; expected life of 5 years; risk fee rate of return 0.86%; and expected volatility of 500%.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Oct. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 8 – COMMITMENTS AND CONTINGENCIES Finder’s Agreement In April of 2021, TSR entered into an agreement with a corporation that is a registered broker dealer. The term of the agreement is for 120 days. Under the terms of the agreement, the Company agreed to pay a finder’s fee to the broker dealer upon receiving financing from any investor that was introduced by the broker dealer. The finder’s fee will be paid in cash equal to 5% (2% for pre-existing relationships) of the gross proceeds of an equity/convertible debt transaction and/or cash equal to 3% of the gross proceeds of a non convertible debt transaction. The Company also agreed to pay the broker dealer non callable warrants equal to 5% (2% pre existing relationships) warrant coverage of any financing received. The broker dealer will also be entitled to receive a fee of 6% for any licensing, joint venture or merger that results from an introduction made to the Company by the broker dealer. No fees will be paid unless the Company actually receives the financing. If during the twenty four month period following termination of the agreement, any party introduced enters into an agreement to purchase securities from the Company, then the Company will pay the finder’s fee. Partnering Agreement In April of 2021, TSR entered into an agreement with a limited liability company and an individual consultant who controls the limited liability company for both services and the rights to treasure that is successfully recovered in a known shipwreck area. The term of the agreement is for a minimum of one year. Under the terms of the agreement TSR and the consultant agreed: 1. That the consultant has rights as a third party to certain known treasure sites controlled through a third party. Such rights exist under such agreement between the consultant and the company owning such rights. The consultant has been working such site area for an extensive period, and has produced finds of artifacts, as well as other scanned, researched, and targeted areas for further search and recovery. 2. The consultant is agreeing to take capital in, as well as contributions of available and as available, boats, crew and equipment, which TSR may have in exchange for a percentage of recovery from such site, which the consultant is entitled to from recoveries made. TSR shall receive that portion set out below for such investment of funds. 3. The consultant, agreed to enter into a partnership for such shipwreck noted above where the consultant will work, in exchange for 25% of the net due to the consultant from finds made, during the time period of this agreement, in exchange for $50,000, payable in monthly amounts starting at the time of the first payment. Each payment of $10,000 shall entitle TSR to 5% of such net proceeds up to the 25% of the net due to the consultant. Such net, means that amount after the State of Florida proceeds, and the amount due to the owner of the shipwreck site. Such amount of investment shall entitle TSR to such share for a period to December 31, 2021. In addition, after a two month term of this agreement, TSR will award the consultant 100,000 common shares of restricted stock, and additional shares upon success at the discretion of TSR. 4. TSR shall also contribute, on a project and availability basis, for such operations, supporting vessels through TSR, to include the RV Bellows, with appropriate crew, and use for project site use, for survey use, etc. to support operations directed by the consultant on site from number 1 above, as well as addressed below. TSR shall have the right to contribute crew, technical, divers or other persons to observe and participate on such ventures. 5. Additional sites which may be identified by the consultant for future joint ventures which have not been explored, within or outside the state of Florida waters, where TSR shall provide capital and other materials, crew and vessels, to be agreed upon by the Parties, but wherein TSR if funding such ventures, shall be entitled to 50% of such finds, sites and artifacts. Operations Manager’s Agreement In October of 2020, TSR entered into an agreement with an individual consultant to be the Company’s operations manager for site selection and operational oversight. The term of the agreement is for a minimum of one year. The services to be rendered, on an as needed basis include selection for sites, and personnel for diving for recovery operations, assistance in the selection of personnel, contractors, and parties for wreck site scanning, search operations, and recovery operations of wreck sites, analysis and review of shipwreck sites, interaction with state and governmental authorities as necessary for wreck site approval and operations, and at the option of TSR participate in and have the right to appear in media productions involving the Company. There are additional terms in the agreement where the Company has agreed to pay to the consultant shares of its restricted common stock for successfully locating treasure. Trademark and Usage Purchase Agreement Gaming and Media Rights Payments TSR entered into a Trademark and Usage Purchase Agreement on March 5, 2020, see Note 5 Purchase of Trademark, Graphics, Related Media and Product Materials. Under the terms of the agreement TSR is obligated to pay ten percent of the gaming rights and five percent of television media revenue, which shall be for rights of the gaming name rights, as used in all such app, online or other gaming as owned by TSR and any television related media. Board of Directors Agreements In September of 2021, the Company entered into agreements with two individuals to join on the Company’s Board of Directors. Under the Board of Directors Agreements, each of the Directors agreed to serve as an independent outside director of the Company and to serve on the Company’s Board of Directors (the “Board”) and to provide those services required of a director under the Company’s Certificate of Incorporation and Bylaws, as both may be amended from time to time (“Articles and Bylaws”) and under Nevada law, the federal securities laws and other state and federal laws and regulations, as applicable. The Director shall render such advice and consent necessary for the best interests of the Company based upon best business judgment. The term of each of the of Directors agreements is for two years. During the term of this Agreement, the Company will reimburse the Directors for reasonable, business related expenses approved by or as reasonably necessary for the Company, with such approval not to be unreasonably withheld. For his or her services as a Director of the Company, the Director shall receive the option for shares of the Company, to be earned at the value of $2,000 per month for such first two year term, at the lowest of conversion of such amount at $0.10 per share, or if such shares are publicly trading at over $0.50 per share for a period of over 30 trading days during such term, then such price value per share shall be adjusted to $0.25 per share. The Director shall also have the option to purchase such the same amount of shares in the same amount ($2,000 per month) accumulated during such term, and such option shall be able to be exercised within sixty days of the end of each calendar year. Such rights shall be cumulative, and shall pass by will or estate for the period of time served. Additional Compensation shall be awarded on success of the Company. This shall include the following examples, and would be awarded to all directors upon some of these examples of success, would be: 1) Find of “appreciable” treasure” in such amounts as we determine, 2) Value of stock price appreciation and volume on parameters we would set, 3) The deployment and action of a Reg A filing for another amount of actual equity raise, 4) Having a game developed in stages, 5) Success on Reg A funding to take out all loans, etc., 6) Development of new site rights, access, and recoveries, 7) Acquisitions of other business ventures, in treasure salvage or otherwise, 8) Other television, gaming, on line and any other values brought to the Company. Directors shall also be paid at discretion of the Board of Directors for business venture enhancements, including stock and shareholder value, and other amounts.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Oct. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 9 – RELATED PARTY TRANSACTIONS As of October 31, 2021, an officer of the Company has provided a loan to TSR under a convertible promissory note. This convertible promissory note is unsecured, non-interest bearing, and is convertible into common shares of the Company stock at $2.75 per share and due on demand. The balance due to the officer was $ 53,890

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Oct. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 10 – SUBSEQUENT EVENTS The Company has evaluated all subsequent events through December 17, 2021, the date the financial statements were available to be issued. There are no subsequent events to report.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation This summary of significant accounting policies of TSR is presented to assist in understanding the Company’s consolidated financial statements. The consolidated financial statements and notes are representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) and have been consistently applied in the preparation of the consolidated financial statements. The Company’s year-end is April 30. These condensed consolidated financial statements should be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s Form 10-K annual report for the year ended April 30, 2021. The results of the six months ended October 31, 2021 are not necessarily indicative of the results to be expected for the full fiscal year ending April 30, 2022.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements of the Company include the accounts of TSR Holdings, Inc. and TSR Media Group, Inc., which are wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The process of preparing consolidated financial statements in conformity with GAAP requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues, and expenses. Significant estimates for the six month periods ended October 31, 2021 and 2020 include the useful life of property and equipment, valuation allowances against deferred tax assets and fair value of non cash equity transactions.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. There were no cash equivalents at October 31, 2021 and April 30, 2021. Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $ 250,000 0
Research and Development Expenses	Research and Development Expenses Expenditures for research and development are expensed as incurred.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from contracts with customers. For the Company’s service contracts, the services provided are considered to be one single performance obligation. Revenue and expenses are recognized as services are rendered. The average period for satisfying the performance obligation is three months. The Company has analyzed all of its contracts and can confirm that all the requirements are considered in these contracts: 1) The contracts with customers were identified; 2) The performance obligation was the creation of a website and the provision of SEO-optimization and other services for this site; 3) The transaction price was determined; 4) The Company has only one performance obligation, so the whole transaction price is related to this performance obligation; 5) The revenue was recognized when the performance obligation had been satisfied. The Company offers no discounts, rebates, rights of return, or other allowances to clients which would result in the establishment of reserves against service revenue. Additionally, to date, the Company has not incurred incremental costs in obtaining a client contract.
Basic Loss per Share	Basic Loss per Share The Company has adopted FASB ASC 260-10, which provides for the calculation of “basic” and “diluted” earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income or loss available to common stockholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. The potentially dilutive common stock equivalents for the quarters ended October 31, 2021 and 2020 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of October 31, 2021 and 2020, there were approximately 8,074,096 and 16,869 shares of common stock underlying our outstanding convertible notes payable and warrants, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of financial assets and liabilities, such as cash, accounts payable, short term loans, and the Company’s related party loan from a shareholder approximate their fair values because of the short maturity of these instruments.
Fixed Assets	Fixed Assets Fixed assets are recorded at historical cost. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Gains and losses upon disposition are reflected in the consolidated statements of operations in the period of disposition. Maintenance and repair expenditures are charged to expense as incurred. Currently the Company’s only assets are a diving vessel and a magnetometer which were purchased in fiscal year 2020 and are being depreciated over three twelve
Impairment of Long-Lived and Intangible Assets	Impairment of Long-Lived and Intangible Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the book value of the asset may not be recoverable. The Company periodically evaluates whether events and circumstances have occurred that indicate possible impairment. When impairment indicators exist, the Company uses market quotes, if available, or an estimate of the future undiscounted net cash flows of the related asset or asset group over the remaining life in measuring whether or not the asset values are recoverable. The Company has not recognized impairment on its long-lived assets as of October 31, 2021.
Stock Based Compensation to Employees and Service Providers	Stock Based Compensation to Employees and Service Providers The Company recognizes all share-based payments to employees and service providers, including grants of employee stock options, as compensation expense in the financial statements based on their fair values. That expense will be recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period) or immediately if the share-based payments vest immediately.
Convertible Notes Payable	Convertible Notes Payable The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. ASC 470-10 addresses classification determination for specific obligations, such as short-term obligations expected to be refinanced on a long-term basis, due-on-demand loan arrangements, callable debt, sales of future revenue, increasing rate debt, debt that includes covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt.
Customer Deposits	Customer Deposits Customer deposits discloses an amount paid by a customer prior to the Company providing it with goods or services. The Company has an obligation to provide the goods or services to the customer or to return the money. The Company had $ 8,700
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Recent Accounting Pronouncements	Recent Accounting Pronouncements All 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 consolidated financial statements.

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	6 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Schedule of Fixed Assets
FIXED ASSETS	Fixed Assets October 31, April 30, 2021 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Accumulated Depreciation (31,482 ) (24,217 ) Fixed Assets, Net $ 28,908 $ 36,173

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	The following table reflects the convertible notes payable as of October 31, 2021 and April 30, 2021: Schedule of Convertible Notes Payable
NOTES PAYABLE	Issue Date Maturity October 31, 2021 April 30, 2021 Rate Conversion Convertible notes payable Face value 04/26/2021 04/26/2022 $ 250,000 $ 250,000 10.00 % 0.10 Face value 04/26/2021 04/26/2022 25,000 25,000 10.00 % 0.10 Face value 05/5/2021 05/05/2022 150,000 - 10.00 % 0.10 Face value 05/7/2021 05/07/2022 100,000 - 10.00 % 0.10 Face value 05/19/2021 05/19/2022 150,000 - 10.00 % 0.10 Face value $ 675,000 $ 275,000 Less unamortized discounts 331,370 250,000 Balance convertible notes payable $ 343,630 $ 25,000

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	6 Months Ended
	Oct. 31, 2021
Equity [Abstract]
Schedule of Warrants Outstanding	The following table shows the warrants outstanding at October 31, 2021: Schedule of Warrants Outstanding
STOCKHOLDERS' DEFICIT	Number of Weighted Weighted Average Warrants Exercise Price Life (Years) Value Outstanding, April 30, 2021 368,000 $ 0.25 5 $ 0.11 Granted 599,000 0.25 5 0.11 Forfeited or expired - - - - Exercised - - - - Outstanding, October 31, 2021 967,000 0.25 5 0.11 Exercisable, October 31, 2021 967,000 0.25 5 0.11

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Oct. 31, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital Deficit	$ 414,246

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Cash, FDIC Insured Amount		$ 250,000
Cash, Uninsured Amount	$ 0
Deposits	$ 8,700	$ 8,700
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	12 years

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Accumulated Depreciation	$ (31,482)	$ (24,217)
Fixed Assets, Net	28,908	36,173
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Magnetometer	36,390	36,390
Equipment [Member]
Property, Plant and Equipment [Line Items]
Magnetometer	$ 24,000	$ 24,000

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 3,633	$ 12,133	$ 7,265	$ 24,265

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	6 Months Ended
	Oct. 31, 2021	Apr. 30, 2021
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 675,000
Debt Instrument, Unamortized Discount, Current	331,370	$ 250,000
Convertible Notes Payable, Current	343,630	25,000
Convertible Notes Payable 04/26/2021 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 250,000	250,000
Debt, Weighted Average Interest Rate	10.00%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Issuance Date	Apr. 26, 2021
Debt Instrument, Maturity Date	Apr. 26, 2022
Convertible Notes Payable 04/26/2021 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 25,000	$ 25,000
Debt, Weighted Average Interest Rate	10.00%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Issuance Date	Apr. 26, 2021
Debt Instrument, Maturity Date	Apr. 26, 2022
Convertible Notes Payable 05/05/2021 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 150,000
Debt, Weighted Average Interest Rate	10.00%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Issuance Date	May 5, 2021
Debt Instrument, Maturity Date	May 5, 2022
Convertible Notes Payable 05/05/2021 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 100,000
Debt, Weighted Average Interest Rate	10.00%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Issuance Date	May 7, 2021
Debt Instrument, Maturity Date	May 7, 2022
Convertible Notes Payable 05/19/2021 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 150,000
Debt, Weighted Average Interest Rate	10.00%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Issuance Date	May 19, 2021
Debt Instrument, Maturity Date	May 19, 2022

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Extinguishment of Debt [Line Items]
Due to Related Parties, Current	$ 53,890	$ 53,890
Short-term Debt [Member]
Extinguishment of Debt [Line Items]
Loans Payable	16,763	16,763
Short-term Loan - First Party [Member]
Extinguishment of Debt [Line Items]
Loans Payable	14,063	14,063
Short-term Loan - Second Party [Member]
Extinguishment of Debt [Line Items]
Loans Payable	2,700	2,700
Officer [Member]
Extinguishment of Debt [Line Items]
Due to Related Parties, Current	$ 53,890	$ 53,890

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - Warrant [Member] - $ / shares	6 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Beginning Balance	368,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Beginning Balance	$ 0.25
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value, Beginning Balance	$ 0.11
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	599,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0.25
Weighted Average Remaining Life, Granted	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share	$ 0.11
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance	967,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance	$ 0.25
Weighted Average Remaining Life, Ending Balance	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value, Ending Balance	$ 0.11
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	967,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years
Average Intrinsic Value, Exercisable	$ 0.11

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jul. 31, 2021	Oct. 31, 2021	Oct. 31, 2020	Apr. 30, 2021	May 02, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock, Shares Authorized		75,000,000		75,000,000
Common Stock, Par or Stated Value Per Share		$ 0.001		$ 0.001
Common Stock Issued for Financing Fees	$ 201,675	$ 201,675
Preferred Stock, Shares Authorized		100		100	100
Preferred Stock, Shares Outstanding		51		51
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock Issued for Financing Fees in Shares	800,000	800,000
Common Stock Issued for Financing Fees	$ 800
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture	350,000	350,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		599,000	0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 31, 2021	Apr. 30, 2021
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 53,890	$ 53,890
Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 53,890	$ 53,890