Treasure & Shipwreck Recovery (BLIS) 10-K/A 7 Sep 23 2023 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2023	Aug. 22, 2023	Nov. 30, 2022
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	The purpose of this amendment on Form 10-K/A to Treasure & Shipwreck Recover, Inc.'s Annual Report on Form 10-K for the year ended April 30, 2023, filed with the Securities and Exchange Commission on August 31, 2023 is solely to furnish the Inline eXtensible Business Reporting Language (iXBRL) data under Exhibit 101 and 104 to the Form 10-K in accordance with Rule 405 of Regulation S-T.No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, 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-K.
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 93,215
Entity Common Stock, Shares Outstanding		55,105,715
Auditor Name	Accell Audit & Compliance, PA
Auditor Firm ID	3289
Auditor Location	Tampa, Florida

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Current Assets
Cash	$ 206,722	$ 47,003
Total current assets	206,722	47,003
Fixed Assets
Fixed assets, net of depreciation	161,095	21,644
Total fixed assets	161,095	21,644
Other Assets
Security deposit	1,000	11,000
Total other assets	1,000	11,000
Total Assets	368,817	79,647
Current liabilities
Accounts payable	12,942	30,350
Accrued expenses	399,065	66,332
Customer deposits	8,700	8,700
Convertible notes payable, net of discounts	583,641	724,552
Short term loans	2,700	16,763
Related party convertible loan	110,890	103,890
Contingent liabilities	50,000
Total current liabilities	1,167,938	950,587
Total Liabilities	1,167,938	950,587
Stockholders’ Deficit
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, 43,815,090 and 9,488,502 shares issued and outstanding at April 30, 2023 and 2022, respectively	43,816	9,489
Common stock to be issued	118,500	118,500
Additional paid in capital	3,314,146	2,335,529
Accumulated deficit	(4,275,583)	(3,334,458)
Total Stockholders’ Deficit	(799,121)	(870,940)
Total Liabilities and Stockholders’ Deficit	$ 368,817	$ 79,647

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2023	Apr. 30, 2022
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	43,815,090	9,488,502
Common Stock, Shares, Outstanding	43,815,090	9,488,502

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Statement [Abstract]
REVENUES	$ 85,000
Cost of revenues
Gross profit	85,000
OPERATING EXPENSES
Consulting and accounting	148,807	119,157
Boat expenses	127,455	249,402
General and administrative expenses	80,054	112,598
Professional fees	75,862	80,614
Legal fees	75,363	37,545
Labor	24,218	36,924
Depreciation	8,914	14,530
Research and development	8,349	8,000
TOTAL OPERATING EXPENSES	549,022	658,770
NET LOSS FROM OPERATIONS	(464,022)	(658,770)
OTHER INCOME ( EXPENSES)
Interest expense	(477,103)	(774,797)
Impairment loss		(636,000)
TOTAL OTHER EXPENSES	(477,103)	(1,410,797)
NET LOSS BEFORE INCOME TAXES	(941,125)	(2,069,567)
Provision for income tax
NET LOSS	$ (941,125)	$ (2,069,567)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.02)	$ (0.22)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	39,205,690	9,311,863

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY - 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, 2021		$ 8,147	$ 312,500	$ 1,709,258	$ (1,264,891)	$ 765,014
Beginning Balance, Shares at Apr. 30, 2021	51	8,146,502
Common stock issued for financing fees		$ 800	10,500	200,875		212,175
Common Stock Issued for Financing Fees in Shares		800,000
Stock compensation		$ 350	(204,500)	204,150
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture		350,000
Shares issued for services		$ 192		28,608		28,800
Stock Issued During Period, Shares, Issued for Services		192,000
Warrants issued with debt				180,938		180,938
Warrants				11,700		11,700
Net loss					(2,069,567)	(2,069,567)
Ending balance, value at Apr. 30, 2022		$ 9,489	118,500	2,335,529	(3,334,458)	(870,940)
Shares, Outstanding, Ending Balance at Apr. 30, 2022	51	9,488,502
Shares issued for services		$ 433		12,567		13,000
Stock Issued During Period, Shares, Issued for Services		433,334
Warrants issued with debt
Warrants				162,364		162,364
Net loss					(941,125)	(941,125)
Sale of common stock		$ 22,937		489,698		512,635
Sale of common stock, Shares		22,936,665
Conversion of debt and interest to equity		$ 10,957		313,988		324,945
Conversion of debt and interest to equity, Shares		10,956,589
Ending balance, value at Apr. 30, 2023		$ 43,816	$ 118,500	$ 3,314,146	$ (4,275,583)	$ (799,121)
Shares, Outstanding, Ending Balance at Apr. 30, 2023	51	43,815,090

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (941,125)	$ (2,069,567)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	8,914	14,530
Impairment loss		636,000
Amortization of discount	21,114	708,464
Stock compensation	13,000	11,700
Changes in operating assets and liabilities:
Security deposits	10,000	(10,000)
Account payable	(17,408)	28,783
Accrued expenses	481,449	66,332
CASH FLOWS USED IN OPERATING ACTIVITIES	(424,056)	(613,758)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets	(148,225)
CASH FLOWS USED IN INVESTING ACTIVITIES	(148,225)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	675,000
Proceed from sales of convertible notes		463,000
Proceeds from related party loan	7,000
Contingent liability	50,000
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	732,000	463,000
NET INCREASE (DECREASE) IN CASH	159,719	(150,758)
Cash, beginning of period	47,003	197,761
Cash, end of period	206,722	47,003
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense
Cash paid for income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Debt and interest converted to equity	324,945
Warrants issued with debt		$ 180,938

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Apr. 30, 2023
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.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2023
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 one month from August 31, 2023. 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 April 30, 2023, the Company had a net working capital deficit of $ 961,216 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 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2023
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. 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 years ended April 30, 2023 and 2022 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 April 30, 2023 and 2022. 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. 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. Licensing Revenue The Company recognizes licensing revenue under ASC 606-10-55-59 . In order to determine whether the Company’s promise to provide a right to access or to use its intellectual property, the Company should consider the nature of the intellectual property to which the customer will have rights. Intellectual property is either: a. Functional intellectual property. Intellectual property that has significant standalone functionality (for example, the ability to process a transaction, perform a function or task, or be played or aired). Functional intellectual property derives a substantial portion of its utility (that is, its ability to provide benefit or value) from its significant standalone functionality. b. Symbolic intellectual property. Intellectual property that is not functional intellectual property (that is, intellectual property that does not have significant standalone functionality). Because symbolic intellectual property does not have significant standalone functionality, substantially all of the utility of symbolic intellectual property is derived from its association with the entity’s past or ongoing activities, including its ordinary business activities. Intellectual property that has significant standalone functionality is functional IP. Functional IP is a right to use IP because the IP has standalone functionality and the customer can use the IP as it exists at a point in time. All of the Company’s revenue in 2023 consists of revenue pursuant to a Media Use and License Agreement, which was determined to be Functional IP. Basic Loss per Share The Company has adopted the Financial Accounting Standards Board (“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 years ended April 30, 2023 and 2022 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of April 30, 2023 and 2022, there were approximately 16,322,590 10,400,923 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 convertible 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 three diving vessels and a magnetometer. They are being depreciated over three to twelve year useful lives. 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. Identified intangible assets are reviewed for impairment at least annually, or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During the year ended April 30, 2022, the Company recognized an impairment loss of $ 636,000 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 consolidated 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	12 Months Ended
	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Note 4 – FIXED ASSETS Fixed assets at April 30, 2023 and 2022 are summarized below: Schedule of Fixed Assets Fixed Assets April 30, 2023 April 30, 2022 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Diving Vessel (Boston Whaler) 10,800 - Diving Vessel (Commander) 137,425 - Accumulated Depreciation (47,520 ) (38,746 ) Fixed Assets, Net $ 161,095 $ 21,644 Depreciation expense was $ 8,914 14,530

PURCHASE OF TRADEMARK, GRAPHICS

PURCHASE OF TRADEMARK, GRAPHICS, RELATED MEDIA AND PRODUCT MATERIALS	12 Months Ended
	Apr. 30, 2023
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. During the year ended April 30, 2022, the Company wrote down the balance to $0 and recorded an impairment loss of $636,000.

NOTES PAYABLE AND CONVERTIBLE N

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Apr. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE	Note 6 – NOTES PAYABLE AND CONVERTIBLE 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 $ 60,890 53,890 On April 20, 2022, the Company entered into a convertible note payable with an individual who is a member of the Company’s Board of Directors. The note payable, with a face value of $50,000, bears interest at 10.0% per annum and is due on July 21, 2023. The convertible note payable is convertible upon default, at the note holder’s option, into the Company’s common shares at a fixed conversion rate of $0.05. 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. This convertible promissory note is currently in default due to non payment of principal and interest. Short Term Loans As of April 30, 2023 and 2022, the Company had loans totaling $ 2,700 16,763 14,063 2,700 Convertible Notes Payable The following table reflects the convertible notes payable as of April 30, 2023 and April 30, 2022: Schedule of Notes Payable Maturity April 30, 2023 April 30, 2022 Conversion Issue Date Date Principal Balance Principal Balance Rate Price Convertible notes payable Face Value 04/26/2021 04/26/2023 $ 112,975 $ 250,000 10.00% 0.10 Face Value 04/26/2021 04/26/2023 - 25,000 10.00% 0.10 Face Value 05/05/2021 05/05/2022 150,000 150,000 10.00% 0.10 Face Value 05/07/2021 02/01/2023 100,000 100,000 10.00% 0.10 Face Value 05/19/2021 02/19/2023 150,000 150,000 10.00% 0.10 Face Value 12/06/2021 02/06/2023 70,666 70,666 0.00% 0.10 Face value 583,641 745,666 Less unamortized discounts - 21,114 Balance convertible notes payable $ 583,641 $ 724,552 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 year ended April 30, 2022, the Company recognized beneficial conversion features totaling $479,579. 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 $ 21,114 708,464 On April 26, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $250,000, including a $25,000 original issue discount, bears interest at 10.0% per annum and was due on April 26, 2022, the maturity date of the note was extended to April 26, 2023. 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 during the year ended April 30, 2023. During the year ended April 30, 2023, the note went into default and the Company accrued $100,000 for a default penalty. During the year ended April 30, 2023, the note holder converted a total of $285,283 in principal and interest, which included the total default penalty. As of April 30, 2023, the total principal due is $112,975. On April 26, 2021, the Company entered into a convertible note payable with a corporation. The note payable, with a face value of $25,000, bears interest at 10.0% per annum and is due on April 26, 2023. 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. During the year ended April 30, 2023, the note holder converted all principal and interest due. 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 was 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. As of April 30, 2023, the note is in default and the Company accrued $60,000 for a default penalty, which is included within accrued expenses on the consolidated balance sheets. 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 was due on February 1, 2023. 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. As of April 30, 2023, the note is in default and the Company accrued $48,000 for a default penalty, which is included within accrued expenses on the consolidated balance sheets. 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 was due on February 19, 2023. 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. As of April 30, 2023, the note is in default and the Company accrued $72,000 for a default penalty, which is included within accrued expenses on the consolidated balance sheets. 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 was due on February 6, 2023. 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. As of April 30, 2023, the note is in default and the Company accrued $42,400 for a default penalty, which is included within accrued expenses on the consolidated balance sheets.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Apr. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	Note 7 – STOCKHOLDERS’ DEFICIT Series A Preferred Stock On May 1, 2020, the Company’s Board authorized the creation of 100 At April 30, 2023 and 2022 the Company had 51 Warrants There were 5,921,666 0.06 At April 30, 2023 there were 7,177,333 0.17 2.25 years 0.11 1,255,667 0.25 4.7 years 0.11

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 8 – COMMITMENTS AND CONTINGENCIES Litigation During the normal course of business, the Company may be exposed to litigation. When the Company becomes aware of potential litigation, it evaluates the merits of the case in accordance with FASB ASC 450-20-50, Contingencies. Media Use and License Agreement On February 5, 2023, TSR entered into a Media Use and License Agreement with a corporation. Under the terms of the Media use and License Agreement, TSR granted the user entity (the “Licensee”) an exclusive license to use photographic and video rights of TSR’s treasure recovery activities for use to publicize non-fungible token sales as well as appearances by TSR persons for such publication and sales. The authority to use the works includes the right to visit and photograph or video activities of TSR treasure recovery operations, interviews of TSR persons, crew or captains, as well as posts about the treasure industry by TSR on media channels provided by the Licensee and other media sources. TSR also agreed to allow the Licensee rights to purchase recovered objects or treasure as give aways or sales by the corporation to be negotiated upon recoveries being available by TSR after the 2023 treasure season. The Licensee agreed to pay to TSR an initial net rights fee of $85,000. TSR shall be owed a royalty from any net revenue to the Licensee for such amounts of sales over the initial rights payment in the amount of 30% for such net sales for any which shall be calculated within thirty days of annual year end 2023. TSR shall have the right to review all revenues and expenditures by the Licensee related to the Media Use and License Agreement. Vessel Loan and Treasure Recovery Agreement On March 5, 2023, the Company entered into a loan agreement with an individual. Under the terms of the loan agreement, the lender provided a loan to TSR toward the purchase price of a vessel at auction in the amount of $50,000 at a 0% per annum rate of interest. In exchange for the loan, TSR agreed to grant to the lender an amount of treasure recovered from the vessel for the 2023, 2024, and 2025 treasure recovery seasons, at a percentage of recovery from the gross amount, being 1% for each $10,000 loaned to TSR for such purchase up to a maximum of 5% for $50,000, or if less than an even $10,000 increment, then that fraction of such amount as a percentage. In addition, TSR shall allow the lender up to 3% of such treasure recovered for a fourth year, if such amount is lent up to such amount of $30,000 or more for such purchase. The lender was also given a lien on the vessel. This amount is recorded as a contingent liability on the consolidated balance sheets. Trademark and Usage Purchase Agreement Gaming and Media Rights Payments TSR entered into a Trademark and Usage Purchase Agreement on March 5, 2020, 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. 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.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 9 – INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position at April 30, 2023 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does not recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at April 30, 2023. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its intended activities. The valuation allowance at April 30, 2023 and 2022 was $897,872 and $700,236, respectively. The net change in valuation allowance during the years ended April 30, 2023 and 2022 were $ 197,636 434,609 Reconciliation between the provision for income taxes and the expected tax benefit using the federal statutory rate of 21% for 2023 and 2022: Schedule of Effective Income Tax Rate Reconciliation For the Year Ended For the Year Ended April 30, 2023 April 30, 2022 Income tax at federal statutory rate 21.00 % 21.00 % Valuation allowance (21.00 %) (21.00 %) Income tax expense - - The Company has a net operating loss carryforward for tax purposes totaling $4,275,583 at April 30, 2023, expiring through 2035. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). Temporary differences, which give rise to a net deferred tax asset, are as follows: Schedule of Deferred Tax Assets and Liabilities As of April 30, 2023 As of April 30, 2022 Non-current deferred tax assets: Net operating loss carryforward $ 4,275,583 $ 3,334,458 Tax rate 21 % 21 % Deferred tax asset 897,872 700,236 Valuation allowance (897,872 ) (700,236 ) Net deferred tax assets $ - $ - The Company is currently in the process of gathering the information necessary for filing tax returns for past years, due to the Company’s lack of revenue since inception management does not believe that there is any income tax liability for past years.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 10 – RELATED PARTY TRANSACTIONS 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 $ 60,890 53,890 On April 20, 2022, the Company entered into a convertible note payable with an individual who is a member of the Company’s Board of Directors. The note payable, with a face value of $50,000, bears interest at 10.0% per annum and is due on July 21, 2022. The convertible note payable is convertible upon default, at the note holder’s option, into the Company’s common shares at a fixed conversation rate of $0.05. 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. This convertible promissory note is currently in default due to non payment of principal and interest. During the years ended April 30, 2023 and 2022, the Company paid its President $ 93,350 53,970

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 11 – SUBSEQUENT EVENTS Subsequent to April 30, 2023 the Company issued the following shares of common stock: (i) 6,502,529 shares to settle a total of $195,076 of the principal balances and accrued interest of three convertible notes payable; and (ii) issuance of 6,000,000 shares with an aggregate value of $180,000 to various service providers.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2023
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.
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 years ended April 30, 2023 and 2022 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 April 30, 2023 and 2022. 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. 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. Licensing Revenue The Company recognizes licensing revenue under ASC 606-10-55-59 . In order to determine whether the Company’s promise to provide a right to access or to use its intellectual property, the Company should consider the nature of the intellectual property to which the customer will have rights. Intellectual property is either: a. Functional intellectual property. Intellectual property that has significant standalone functionality (for example, the ability to process a transaction, perform a function or task, or be played or aired). Functional intellectual property derives a substantial portion of its utility (that is, its ability to provide benefit or value) from its significant standalone functionality. b. Symbolic intellectual property. Intellectual property that is not functional intellectual property (that is, intellectual property that does not have significant standalone functionality). Because symbolic intellectual property does not have significant standalone functionality, substantially all of the utility of symbolic intellectual property is derived from its association with the entity’s past or ongoing activities, including its ordinary business activities. Intellectual property that has significant standalone functionality is functional IP. Functional IP is a right to use IP because the IP has standalone functionality and the customer can use the IP as it exists at a point in time. All of the Company’s revenue in 2023 consists of revenue pursuant to a Media Use and License Agreement, which was determined to be Functional IP.
Basic Loss per Share	Basic Loss per Share The Company has adopted the Financial Accounting Standards Board (“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 years ended April 30, 2023 and 2022 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of April 30, 2023 and 2022, there were approximately 16,322,590 10,400,923
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 convertible 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 three diving vessels and a magnetometer. They are being depreciated over three to twelve year useful lives.
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. Identified intangible assets are reviewed for impairment at least annually, or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During the year ended April 30, 2022, the Company recognized an impairment loss of $ 636,000
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 consolidated 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)	12 Months Ended
	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets at April 30, 2023 and 2022 are summarized below: Schedule of Fixed Assets Fixed Assets April 30, 2023 April 30, 2022 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Diving Vessel (Boston Whaler) 10,800 - Diving Vessel (Commander) 137,425 - Accumulated Depreciation (47,520 ) (38,746 ) Fixed Assets, Net $ 161,095 $ 21,644

NOTES PAYABLE AND CONVERTIBLE_2

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2023
Debt Disclosure [Abstract]
Schedule of Notes Payable	The following table reflects the convertible notes payable as of April 30, 2023 and April 30, 2022: Schedule of Notes Payable Maturity April 30, 2023 April 30, 2022 Conversion Issue Date Date Principal Balance Principal Balance Rate Price Convertible notes payable Face Value 04/26/2021 04/26/2023 $ 112,975 $ 250,000 10.00% 0.10 Face Value 04/26/2021 04/26/2023 - 25,000 10.00% 0.10 Face Value 05/05/2021 05/05/2022 150,000 150,000 10.00% 0.10 Face Value 05/07/2021 02/01/2023 100,000 100,000 10.00% 0.10 Face Value 05/19/2021 02/19/2023 150,000 150,000 10.00% 0.10 Face Value 12/06/2021 02/06/2023 70,666 70,666 0.00% 0.10 Face value 583,641 745,666 Less unamortized discounts - 21,114 Balance convertible notes payable $ 583,641 $ 724,552

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Reconciliation between the provision for income taxes and the expected tax benefit using the federal statutory rate of 21% for 2023 and 2022: Schedule of Effective Income Tax Rate Reconciliation For the Year Ended For the Year Ended April 30, 2023 April 30, 2022 Income tax at federal statutory rate 21.00 % 21.00 % Valuation allowance (21.00 %) (21.00 %) Income tax expense - -
Schedule of Deferred Tax Assets and Liabilities	Schedule of Deferred Tax Assets and Liabilities As of April 30, 2023 As of April 30, 2022 Non-current deferred tax assets: Net operating loss carryforward $ 4,275,583 $ 3,334,458 Tax rate 21 % 21 % Deferred tax asset 897,872 700,236 Valuation allowance (897,872 ) (700,236 ) Net deferred tax assets $ - $ -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Apr. 30, 2023 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital Deficit	$ 961,216

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	16,322,590	10,400,923
Goodwill, Impairment Loss		$ 636,000
Deposits	$ 8,700	$ 8,700

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	Apr. 30, 2023	Apr. 30, 2022
Property, Plant and Equipment [Line Items]
Accumulated Depreciation	$ (47,520)	$ (38,746)
Fixed Assets, Net	161,095	21,644
Diving Vessel [Member]
Property, Plant and Equipment [Line Items]
Diving Vessel (Commander)	36,390	36,390
Equipment [Member]
Property, Plant and Equipment [Line Items]
Diving Vessel (Commander)	24,000	24,000
Diving Vessel Boston Whaler [Member]
Property, Plant and Equipment [Line Items]
Diving Vessel (Commander)	10,800
Diving Vessel Commander [Member]
Property, Plant and Equipment [Line Items]
Diving Vessel (Commander)	$ 137,425

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 8,914	$ 14,530

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Short-Term Debt [Line Items]
Debt Instrument, Face Amount	$ 583,641
Debt Instrument, Face Amount	745,666
Debt Instrument, Face Amount	583,641	$ 745,666
Debt Instrument, Unamortized Discount, Current		21,114
Convertible Notes Payable, Current	$ 583,641	724,552
Convertible Notes Payable 04/26/2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	Apr. 26, 2021
Debt Instrument, Maturity Date	Apr. 26, 2023
Debt Instrument, Face Amount	$ 112,975
Debt Instrument, Face Amount	$ 250,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount	$ 112,975	250,000
Convertible Notes Payable 04/26/2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	Apr. 26, 2021
Debt Instrument, Maturity Date	Apr. 26, 2023
Debt Instrument, Face Amount
Debt Instrument, Face Amount	$ 25,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount		25,000
Convertible Notes Payable 05/05/2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	May 05, 2021
Debt Instrument, Maturity Date	May 05, 2022
Debt Instrument, Face Amount	$ 150,000
Debt Instrument, Face Amount	$ 150,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount	$ 150,000	150,000
Convertible Notes Payable 05/05/2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	May 07, 2021
Debt Instrument, Maturity Date	Feb. 01, 2023
Debt Instrument, Face Amount	$ 100,000
Debt Instrument, Face Amount	$ 100,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount	$ 100,000	100,000
Convertible Notes Payable 05/19/2021 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	May 19, 2021
Debt Instrument, Maturity Date	Feb. 19, 2023
Debt Instrument, Face Amount	$ 150,000
Debt Instrument, Face Amount	$ 150,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount	$ 150,000	150,000
Convertible Notes Payable 6 [Member]
Short-Term Debt [Line Items]
Debt Instrument, Issuance Date	Dec. 06, 2021
Debt Instrument, Maturity Date	Feb. 06, 2023
Debt Instrument, Face Amount	$ 70,666
Debt Instrument, Face Amount	$ 70,666
Debt, Weighted Average Interest Rate	0%
Debt Instrument, Convertible, Conversion Price	$ 0.10
Debt Instrument, Face Amount	$ 70,666	$ 70,666

NOTES PAYABLE AND CONVERTIBLE_3

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Extinguishment of Debt [Line Items]
Due to Related Parties, Current	$ 110,890	$ 103,890
Amortization of Debt Discount (Premium)	21,114	708,464
Short-Term Debt [Member]
Extinguishment of Debt [Line Items]
Loans Payable	2,700	16,763
Short-term Loan - First Party [Member]
Extinguishment of Debt [Line Items]
Loans Payable		14,063
Short-term Loan - Second Party [Member]
Extinguishment of Debt [Line Items]
Loans Payable		2,700
Officer [Member]
Extinguishment of Debt [Line Items]
Due to Related Parties, Current	$ 60,890	$ 53,890

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	May 01, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred Stock, Shares Authorized	100	100	100
Preferred Stock, Shares Issued	51	51
Preferred Stock, Shares Outstanding	51	51
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	5,921,666
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0.06
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number	7,177,333	1,255,667
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 0.17	$ 0.25
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	2 years 3 months	2 years 3 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instrument Other than Option, Nonvested, Intrinsic Value	$ 0.11	$ 0.11

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Tax Disclosure [Abstract]
Income tax at federal statutory rate	21%	21%
Valuation allowance	(21.00%)	(21.00%)
Income tax expense	(0.00%)	(0.00%)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 4,275,583	$ 3,334,458
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred tax asset	$ 897,872	$ 700,236
Valuation allowance	(897,872)	(700,236)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Tax Disclosure [Abstract]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 197,636	$ 434,609

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 110,890	$ 103,890
Professional Fees	75,862	80,614
Officer [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	60,890	53,890
President [Member]
Related Party Transaction [Line Items]
Professional Fees	$ 93,350	$ 53,970