Treasure & Shipwreck Recovery (BLIS) 10-Q 17 Mar 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jan. 31, 2022	Mar. 15, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jan. 31, 2022
Document Fiscal Period Focus	Q3
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
Title of 12(b) Security	Common stock, $0.001 par value
Trading Symbol	BLIS
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		9,488,502

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Current Assets
Cash	$ 21,055	$ 197,761
Total current assets	21,055	197,761
Fixed Assets
Fixed assets, net of depreciation	25,276	36,173
Total fixed assets, net	25,276	36,173
Other Assets
Trademark	636,000	636,000
Security deposit	11,000	1,000
Total other assets	647,000	637,000
Total Assets	693,331	870,934
Current liabilities
Accounts payable and accrued expenses	65,557	1,567
Customer deposits	8,700	8,700
Convertible notes payable, net of discounts	552,035	25,000
Short term loans	16,763	16,763
Related party convertible loan	53,890	53,890
Total current liabilities	696,945	105,920
Total Liabilities	696,945	105,920
Stockholders’ (Deficit) Equity
Preferred stock, $0.001 par value; 100 shares authorized, 51 shares issued and outstanding
Common stock, par value $0.001; 75,000,000 shares authorized, 9,488,502 and 8,146,502 shares issued and outstanding at January 31, 2022 and April 30, 2021, respectively	9,489	8,147
Common stock to be issued	108,000	312,500
Additional paid in capital	2,335,529	1,709,258
Accumulated deficit	(2,456,632)	(1,264,891)
Total Stockholders’ (Deficit) Equity	(3,614)	765,014
Total Liabilities and Stockholders’ (Deficit) Equity	$ 693,331	$ 870,934

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jan. 31, 2022	Apr. 30, 2021
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 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 or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Issued	9,488,502	8,146,502
Common Stock, Shares, Outstanding	9,488,502	8,146,502

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021
Income Statement [Abstract]
REVENUES
Cost of revenues
Gross profit
OPERATING EXPENSES
Consulting and accounting	27,550		100,108
Labor	1,232	10,887	36,925	10,887
Legal Fees	8,825		33,575
Professional fees	5,448	98,105	80,614	396,726
Boat expenses	11,142	4,496	246,826	39,007
Research and Development			8,000
General and administrative expenses	36,335	7,175	99,891	25,081
Depreciation	3,632	12,132	10,897	36,398
TOTAL OPERATING EXPENSES	94,164	132,795	616,836	508,099
NET LOSS FROM OPERATIONS	(94,164)	(132,795)	(616,836)	(508,099)
OTHER INCOME (EXPENSE)
Interest expense	(222,525)		(574,905)
Other income				82,500
NET LOSS BEFORE INCOME TAX	(316,689)	(132,795)	(1,191,741)	(425,599)
Provision for income tax
NET LOSS	$ (316,689)	$ (132,795)	$ (1,191,741)	$ (425,599)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.03)	$ (0.02)	$ (0.13)	$ (0.06)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	9,424,502	7,646,502	9,293,893	7,479,835

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
Shares, Outstanding, Beginning Balance at Apr. 30, 2020		7,396,502
Issuance of preferred shares				202,455		202,455
Stock Issued During Period, Shares, New Issues	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
Shares, Outstanding, Ending Balance 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
Shares, Outstanding, Beginning Balance at Apr. 30, 2020		7,396,502
Issuance of preferred shares						(202,455)
Stock compensation						25,000
Net loss						(425,599)
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		250,000
Sale of common stock						100,000
Warrants issued with debt
Warrants issued for services
Ending balance, value at Jan. 31, 2021		$ 7,647	212,688	1,584,570	(1,106,687)	698,218
Shares, Outstanding, Ending Balance at Jan. 31, 2021	51	7,646,502
Beginning balance, value at Jul. 31, 2020		$ 7,397	173,250	1,460,008	(881,819)	758,836
Shares, Outstanding, Beginning Balance 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
Shares, Outstanding, Ending Balance at Oct. 31, 2020	51	7,396,502
Stock compensation		$ 250		24,750		25,000
Net loss					(132,795)	(132,795)
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		250,000
Sale of common stock			188	99,812		100,000
Ending balance, value at Jan. 31, 2021		$ 7,647	212,688	1,584,570	(1,106,687)	698,218
Shares, Outstanding, Ending Balance at Jan. 31, 2021	51	7,646,502
Beginning balance, value at Apr. 30, 2021		$ 8,147	312,500	1,709,258	(1,264,891)	765,014
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	51	8,146,502
Stock compensation		$ 350	(204,500)	204,150
Net loss					(490,109)	(490,109)
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		350,000
Common stock issued for financing fees		$ 800		200,875		201,675
Common Stock Issued for Financing Fees in Shares		800,000
Warrants issued with debt				158,325		158,325
Warrants issued for services				11,700		11,700
Ending balance, value at Jul. 31, 2021		$ 9,297	108,000	2,284,308	(1,755,000)	646,605
Shares, Outstanding, Ending Balance at Jul. 31, 2021	51	9,296,502
Beginning balance, value at Apr. 30, 2021		$ 8,147	312,500	1,709,258	(1,264,891)	765,014
Shares, Outstanding, Beginning Balance at Apr. 30, 2021	51	8,146,502
Issuance of preferred shares
Net loss						(1,191,741)
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		350,000
Sale of common stock
Common stock issued for financing fees						201,675
Common Stock Issued for Financing Fees in Shares		800,000
Warrants issued with debt						180,938
Warrants issued for services						11,700
Stock issued for services						28,800
Stock Issued During Period, Shares, Issued for Services		192,000
Ending balance, value at Jan. 31, 2022		$ 9,489	108,000	2,335,529	(2,456,632)	(3,614)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	51	9,488,502
Beginning balance, value at Jul. 31, 2021		$ 9,297	108,000	2,284,308	(1,755,000)	646,605
Shares, Outstanding, Beginning Balance 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
Shares, Outstanding, Ending Balance at Oct. 31, 2021	51	9,296,502
Net loss					(316,689)	(316,689)
Warrants issued with debt				22,613		22,613
Stock issued for services		$ 192		28,608		28,800
Stock Issued During Period, Shares, Issued for Services		192,000
Ending balance, value at Jan. 31, 2022		$ 9,489	$ 108,000	$ 2,335,529	$ (2,456,632)	$ (3,614)
Shares, Outstanding, Ending Balance at Jan. 31, 2022	51	9,488,502

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,191,741)	$ (425,599)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	10,897	36,398
Warrants issued for services	11,700
Amortization on debt discount	525,448
Stock compensation		158,000
Changes in operating assets and liabilities:
Security deposits	(10,000)
Accounts payable and accrued expenses	63,990	(55,500)
CASH FLOWS USED IN OPERATING ACTIVITIES	(589,706)	(286,701)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceed from sales of common stock		100,000
Proceed from sales of convertible loans	413,000
Proceed from sales of preferred stock		202,455
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	413,000	302,455
NET INCREASE (DECREASE) IN CASH	(176,706)	15,754
Cash, beginning of period	197,761	6,678
Cash, end of period	21,055	22,432
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense
Cash paid for income taxes
NON-CASH OPERATING AND FINANCING ACTIVITIES:
Warrants issued with debt	$ 180,938

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Jan. 31, 2022
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. The Company was originally focused on the development of high impact internet marketing, search engine optimization (“SEO”) software and techniques, and the development of digital properties (collectively “Internet Marketing”). 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. TSR Media also entered into an agreement to purchase a domain called www.flavorfullapps.com and approximately 60 food related apps that are currently listed on Amazon.com, Blackberry World and Google Play.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jan. 31, 2022
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 March 17, 2022. 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 January 31, 2022, the Company had working capital deficit of $ 675,890 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	9 Months Ended
	Jan. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Note 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Management acknowledges its responsibility for the preparation of the accompanying interim consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the interim period presented. These consolidated unaudited financial statements should be read in conjunction with the summary of significant accounting policies and notes to consolidated financial statements included in the Company’s Form 10-K annual report for the year ended April 30, 2021. The results of the nine months ended January 31, 2022 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, 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 nine month periods ended January 31, 2022 and 2021 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 the original maturities of three months or less to be cash equivalents. There were no cash equivalents at January 31, 2022 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 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 January 31, 2022 and 2021 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of January 31, 2022 and 2021, there were approxim ately 8,074,096 and 0 shares o 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 January 31, 2022. 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 Compan y 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	9 Months Ended
	Jan. 31, 2022
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Note 4 – FIXED ASSETS Fixed assets at January 31, 2022 and April 30, 2021 are summarized below: Schedule of Fixed Assets Fixed Assets January 31, 2022 April 30, 2021 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Accumulated Depreciation (35,114 ) (24,217 ) Fixed Assets, Net $ 25,276 $ 36,173 For the nine month periods ended January 31, 2022 and 2021, depreciation expenses were $ 10,897 36,398 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	9 Months Ended
	Jan. 31, 2022
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 the fair value of TSR’s shares on the date of the Trademark and Usage Purchase Agreement.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jan. 31, 2022
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 January 31, 2022 and April 30, 2021. Short Term Loans As of January 31, 2022 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 January 31, 2022 and April 30, 2021: Schedule of Notes Payable Maturity January 31, 2022 April 30, 2021 Conversion Issue Date Date Principal Balance Principal Balance Rate Price 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 05/05/2021 05/05/2022 150,000 - 10.00 % 0.10 Face value 05/07/2021 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 12/06/2021 03/06/2022 70,666 - 0.00 % 0.10 Face value $ 745,666 $ 275,000 Less unamortized discounts 193,631 250,000 Balance convertible notes payable $ 552,035 $ 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 nine months ended January 31, 2022 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 on these notes of $482,466 and $0 for the nine months ended January 31, 2022 and the year ended April 30, 2021, respectively. New Convertible Notes Payable Issued During the Nine Month Periods Ended January 31, 2022 and 2021 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. On December 6, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $70,666, including a $17,666 original issue discount, bears interest at 0.0% per annum and is due on March 6, 2022. The default interest rate is 15% if the note is not repaid within ninety days of the issue date, retroactive to the date of issuance. There was also $3,000 for legal fees included in the note balance. After the occurrence of any event of default, 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 lender also received 282,667 warrants to purchase the Company’s common stock at a purchase price of $0.25 for a period of five years from the date of the note. During the twelve months immediately following the Closing, with respect to each and any securities offering conducted by the Company, the Company agrees to, and hereby does, irrevocably grant to the Buyer the option to purchase up to $1,000,000 worth of the securities offered in such offering at the applicable offering prices thereunder. 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.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Jan. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	Note 7 – STOCKHOLDERS’ DEFICIT Common Stock Issuance During the nine month period ended January 31, 2022, the Company issued the following shares of restricted common stock: - 800,000 201,675 - 350,000 - 192,000 28,800 During the nine month period end ed January 31, 2021, the Company issued the following shares of restricted common stock: - 250,000 25,000 The Company is in the process of canceling the shares issued to an individual from the canceled 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 January 31, 2022, the Company had 51 Warrants During the nine month periods ended January 31, 2022 and 2021, the Company issued 887,667 0 The following table shows the warrants outstanding at January 31, 2022: 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 887,667 0.25 5 0.11 Forfeited or expired - - - - Exercised - - - - Outstanding, January 31, 2022 1,255,667 0.25 5 0.11 Exercisable, January 31, 2022 1,255,667 0.25 5 0.11 During the nine month period ended January 31, 2022, the Company issued 887,667 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 in five years. The warrants granted were fair valued at $192,638 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	9 Months Ended
	Jan. 31, 2022
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 w ith 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. 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 revenue 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 the Company determines, 2) Value of stock price appreciation and volume on parameters the Company 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, and 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	9 Months Ended
	Jan. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 9 – RELATED PARTY TRANSACTIONS As of January 31, 2022, 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	9 Months Ended
	Jan. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 10 – SUBSEQUENT EVENTS The Company has evaluated all subsequent events through March 17, 2022, 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)	9 Months Ended
	Jan. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Management acknowledges its responsibility for the preparation of the accompanying interim consolidated financial statements which reflect all adjustments, consisting of normal recurring adjustments, considered necessary in its opinion for a fair statement of its financial position and the results of its operations for the interim period presented. These consolidated unaudited financial statements should be read in conjunction with the summary of significant accounting policies and notes to consolidated financial statements included in the Company’s Form 10-K annual report for the year ended April 30, 2021. The results of the nine months ended January 31, 2022 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, 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 nine month periods ended January 31, 2022 and 2021 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 the original maturities of three months or less to be cash equivalents. There were no cash equivalents at January 31, 2022 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 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 January 31, 2022 and 2021 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of January 31, 2022 and 2021, there were approxim ately 8,074,096 and 0 shares o
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 January 31, 2022.
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 Compan y 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)	9 Months Ended
	Jan. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets at January 31, 2022 and April 30, 2021 are summarized below: Schedule of Fixed Assets
FIXED ASSETS	Fixed Assets January 31, 2022 April 30, 2021 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Accumulated Depreciation (35,114 ) (24,217 ) Fixed Assets, Net $ 25,276 $ 36,173

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Jan. 31, 2022
Debt Disclosure [Abstract]
Schedule of Notes Payable	The following table reflects the convertible notes payable as of January 31, 2022 and April 30, 2021: Schedule of Notes Payable
NOTES PAYABLE	Maturity January 31, 2022 April 30, 2021 Conversion Issue Date Date Principal Balance Principal Balance Rate Price 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 05/05/2021 05/05/2022 150,000 - 10.00 % 0.10 Face value 05/07/2021 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 12/06/2021 03/06/2022 70,666 - 0.00 % 0.10 Face value $ 745,666 $ 275,000 Less unamortized discounts 193,631 250,000 Balance convertible notes payable $ 552,035 $ 25,000

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Jan. 31, 2022
Equity [Abstract]
Schedule of Warrants Outstanding	The following table shows the warrants outstanding at January 31, 2022: 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 887,667 0.25 5 0.11 Forfeited or expired - - - - Exercised - - - - Outstanding, January 31, 2022 1,255,667 0.25 5 0.11 Exercisable, January 31, 2022 1,255,667 0.25 5 0.11

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Jan. 31, 2022USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
[custom:WorkingCapitalDeficit-0]	$ 675,890

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jan. 31, 2022	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	0
Deposits	$ 8,700	$ 8,700
Magnetometer | Minimum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Magnetometer | Maximum [Member]
Property, Plant and Equipment [Line Items]
Finite-Lived Intangible Asset, Useful Life	12 years

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Property, Plant and Equipment [Line Items]
Accumulated Depreciation	$ (35,114)	$ (24,217)
Fixed Assets, Net	25,276	36,173
Diving Vessel
Property, Plant and Equipment [Line Items]
Magnetometer	36,390	36,390
Magnetometer
Property, Plant and Equipment [Line Items]
Magnetometer	$ 24,000	$ 24,000

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2022	Jan. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 3,632	$ 12,132	$ 10,897	$ 36,398

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	6 Months Ended	9 Months Ended
	Oct. 31, 2021	Jan. 31, 2022	Apr. 30, 2021
Short-term Debt [Line Items]
Debt Instrument, Face Amount	$ 745,666
Debt Instrument, Unamortized Discount, Current	193,631		$ 250,000
Convertible Notes Payable, Current	$ 552,035	$ 552,035	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	Mar. 6, 2022
Convertible Notes Payable 6 [Member]
Short-term Debt [Line Items]
Debt Instrument, Face Amount		$ 70,666
Debt, Weighted Average Interest Rate		0.00%
Debt Instrument, Convertible, Conversion Price		$ 0.10
Debt Instrument, Issuance Date		Dec. 6, 2021

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 31, 2022	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	9 Months Ended
	Jan. 31, 2022	Jan. 31, 2021
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	887,667	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	1,255,667
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	1,255,667
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					9 Months Ended
	Jan. 31, 2022	Jul. 31, 2021	Jan. 31, 2021	Oct. 31, 2020	Jul. 31, 2020	Jan. 31, 2022	Jan. 31, 2021	Apr. 30, 2021	May 02, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
[custom:CommonStockIssuedForFinancingFees]		$ 201,675				$ 201,675
Stock Issued During Period, Value, Issued for Services	$ 28,800					$ 28,800
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 25,000	$ 39,250	$ 93,750		$ 25,000
Preferred Stock, Shares Authorized	100					100		100	100
Preferred Stock, Shares Outstanding	51					51		51
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common Stock Issued for Financing Fees in Shares		800,000				800,000
[custom:CommonStockIssuedForFinancingFees]		$ 800
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture		350,000	250,000			350,000	250,000
Stock Issued During Period, Shares, Issued for Services	192,000					192,000
Stock Issued During Period, Value, Issued for Services	$ 192
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture		$ 350	$ 250
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						887,667	0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jan. 31, 2022	Apr. 30, 2021
Related Party Transactions [Abstract]
Due to Related Parties, Current	$ 53,890	$ 53,890