Treasure & Shipwreck Recovery (BLIS) 10-K 13 Aug 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Apr. 30, 2024	Aug. 13, 2024	Oct. 01, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--04-30
Entity File Number	333-219700
Entity Registrant Name	NAPC Defense, Inc.
Entity Central Index Key	0001703625
Entity Tax Identification Number	37-1844836
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	1501 Lake Ave SE
Entity Address, City or Town	Largo
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33771
City Area Code	(754)
Local Phone Number	242-6272
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			$ 788,500
Entity Common Stock, Shares Outstanding		186,486,777
Auditor Name	Astra Audit & Advisory, LLC
Auditor Firm ID	6920
Auditor Location	Tampa, Florida

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Current Assets
Cash		$ 206,722
Total current assets		206,722
Fixed Assets
Fixed assets, net of depreciation	143,732	161,095
Total fixed assets	143,732	161,095
Other Assets
Prepaid product rights	1,615,000
Security deposit	1,000	1,000
Total other assets	1,616,000	1,000
Total Assets	1,759,732	368,817
Current liabilities
Accounts payable	17,536	12,942
Accrued interest expenses	287,577	399,065
Customer deposits	8,700	8,700
Convertible notes payable, net of discounts	483,641	583,641
Short term loans	86,716	2,700
Related party convertible loan	110,890	110,890
Contingent liabilities	50,000	50,000
Total current liabilities	1,045,060	1,167,938
Total Liabilities	1,045,060	1,167,938
Stockholders’ Equity (Deficit)
Preferred stock, $0.001 par value; 100 shares authorized, 51 shares issued and outstanding
Common stock, par value $0.001; 200,000,000 shares authorized, 168,400,211 and 43,815,090 shares issued and outstanding at April 30, 2024 and 2023, respectively	168,416	43,816
Common stock to be issued	118,500	118,500
Additional paid in capital	5,469,924	3,314,146
Unearned compensation	(54,599)
Accumulated deficit	(4,987,569)	(4,275,583)
Total Stockholders’ Equity (Deficit)	714,672	(799,121)
Total Liabilities and Stockholders’ Equity (Deficit)	$ 1,759,732	$ 368,817

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Apr. 30, 2024	Apr. 30, 2023
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	200,000,000	200,000,000
Common Stock, Shares, Issued	168,400,211	43,815,090
Common Stock, Shares, Outstanding	168,400,211	43,815,090

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Income Statement [Abstract]
REVENUES		$ 85,000
Cost of revenues
Gross profit		85,000
OPERATING EXPENSES
Consulting and accounting	248,722	148,807
Boat expenses	108,499	127,455
General and administrative expenses	94,345	80,054
Professional fees	14,300	75,862
Legal fees	17,040	75,363
Rent	9,600
Labor	73,992	24,218
Depreciation	17,222	8,914
Research and development		8,349
TOTAL OPERATING EXPENSES	583,720	549,022
NET LOSS FROM OPERATIONS	(583,720)	(464,022)
OTHER INCOME ( EXPENSES)
Interest expense	(128,266)	(477,103)
TOTAL OTHER EXPENSES	(128,266)	(477,103)
NET LOSS BEFORE INCOME TAXES	(711,986)	(941,125)
Provision for income tax
NET LOSS	$ (711,986)	$ (941,125)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.01)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	67,014,702	39,205,690

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid-in Capital [Member]	Unearned Compensation [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Apr. 30, 2022		$ 9,489	$ 118,500	$ 2,335,529		$ (3,334,458)	$ (870,940)
Beginning Balance, Shares at Apr. 30, 2022	51	9,488,502
Sale of common stock		$ 22,937		489,698			512,635
Sale of Common Stock, Shares		22,936,665
Shares issued for services		$ 433		12,567			13,000
Shares issued for services, Shares		433,334
Conversion of debt and accrued expenses to equity		$ 10,957		313,988			324,945
Conversion of debt to equity, Shares		10,956,589
Warrants issued with debt				162,364			162,364
Net loss						(941,125)	(941,125)
Exploration investment				50,000			50,000
Ending balance, value at Apr. 30, 2023		$ 43,186	118,500	3,314,146		(4,275,583)	(799,121)
Ending Balance, Shares at Apr. 30, 2023	51	43,815,090
Shares issued for services		$ 9,000		238,800	(54,599)		193,201
Shares issued for services, Shares		9,000,000
Conversion of debt and accrued expenses to equity		$ 20,600		346,978			367,578
Conversion of debt to equity, Shares		20,585,212
Net loss						(711,986)	(711,986)
Shares issued for investment		$ 95,000		1,520,000			1,615,000
Shares issued for investment, Shares		95,000,000
Ending balance, value at Apr. 30, 2024		$ 168,416	$ 118,500	$ 5,469,924	$ (54,599)	$ (4,987,569)	$ 714,672
Ending Balance, Shares at Apr. 30, 2024	51	168,400,311

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (711,986)	$ (941,125)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	17,222	8,914
Amortization of discount	0	21,114
Stock compensation	193,201	13,000
Changes in operating assets and liabilities:
Security deposits		10,000
Account payable	4,594	(17,408)
Accrued interest expenses	156,231	481,449
CASH FLOWS USED IN OPERATING ACTIVITIES	(340,738)	(424,056)
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
Increase in notes payable	84,016
Proceeds from related party loan	50,000	7,000
Contingent liability		50,000
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	134,016	732,000
NET INCREASE (DECREASE) IN CASH	(206,722)	159,719
Cash, beginning of period	206,722	47,003
Cash, end of period		206,722
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense
Cash paid for income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Product rights prepaid in common stock	1,615,000
Debt and interest converted to equity	$ 367,578	$ 324,945

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Apr. 30, 2024
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. The Company changed its name to NAPC Defense, Inc. in April 2024. 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”).

GOING CONCERN

GOING CONCERN	12 Months Ended
	Apr. 30, 2024
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 13, 2024. 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, 2024, the Company had a net working capital deficit of $ 1,045,060 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. Convertible Notes Payable and Notes Payable, in Default The Company does not have additional sources of debt or equity financing to refinance or pay off its convertible notes payable that are currently in default. If the Company is unable to obtain additional capital, such lenders may file suit, including suit to foreclose on the assets held as collateral for the obligations arising under the secured notes. If any of the lenders file suit to foreclose on the assets held as collateral, then the Company may be forced to significantly scale back or cease its operations which would more than likely result in a complete loss of all capital that has been invested in or borrowed by the Company. The convertible notes that have been issued by the Company are convertible at the lender’s option. These convertible notes represent significant potential dilution to the Company’s current shareholders. As such when these notes are converted into equity there is typically a highly dilutive effect on current shareholders and very high probability that such dilution may significantly negatively affect the trading price of the Company’s common stock. See Note 5 – Notes Payable and Convertible Notes Payable, for further information regarding the Company’s convertible notes payable and notes that are currently in default.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2024
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 NAPC Defense, Inc. 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 NAPC Defense Holdings, Inc. and NAPC Defense 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, 2024 and 2023 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, 2024 and $206,722 at April 30, 2023. 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, 2024 and 2023 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of April 30, 2024 and 2023, there were approximately 11,867,909 16,322,590 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. 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, 2024
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Note 4 – FIXED ASSETS Fixed assets at April 30, 2024 and 2023 are summarized below: Schedule of Fixed Assets Fixed Assets April 30, 2024 April 30, 2023 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Diving Vessel (Boston Whaler) 10,800 10,800 Diving Vessel (Commander) 137,425 137,425 Accumulated Depreciation (64,883 ) (47,520 ) Fixed Assets, Net $ 143,732 $ 161,095 Depreciation expense was $ 17,222 8,914

NOTES PAYABLE AND CONVERTIBLE N

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Apr. 30, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE	Note 5 – NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE Related Party Convertible Loan An officer of the Company provided a loan to NAPC Defense, Inc., under a convertible promissory note in the year ended April 30, 2022. 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 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 convertible note payable, with a face value of $ 50,000 10.0% July 21, 2022 On August 1, 2023, 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 August 1, 2024. 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 $0.01. 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 February 1, 2024 the Company entered into a Master Convertible Corporate Note Agreement with Native American Price, LLC. Native American Pride, LLC advanced $63,791 to NAPC Defense, Inc. during the year ended April 30, 2024 to cover various operating expenses. The loan balance is convertible into the shares of NAPC Defense, Inc. at the discretion of the Native American Price, LLC at a rate of $0.03 per share. The note does not pay interest and there is no specific time frame for repayment of the principal balance. At April 30, 2024 the balance owed on the note was $63,791. Short Term Loans As of January 31, 2024, the Company had loans totaling $ 22,925 2,700 20,225 2,700 Convertible Notes Payable The following table reflects the convertible notes payable as of April 30, 2024 and April 30, 2023: Schedule of Notes Payable Issue Maturity April 30, April 30, Rate Conversion Convertible notes payable, in default Face Value 4/26/2021 4/26/2023 $ 112,975 $ 112,975 15.00% 0.028 Face Value 5/5/2021 5/5/2022 150,000 150,000 10.00% 0.10 Face Value 5/7/2021 2/1/2023 - 100,000 10.00% 0.10 Face Value 5/19/2021 2/19/2023 150,000 150,000 10.00% 0.10 Face Value 12/06/2021 2/6/2023 70,666 70,666 15.00% 0.10 Balance convertible notes payable, in default $ 483,641 $ 583,641 The Company recorded interest expense related to the amortization of debt discounts on these notes of $ 0 21,114 Convertible Notes Payable and Notes Payable, in Default The Company does not have additional sources of debt or equity financing to refinance or pay off its convertible notes payable that are currently in default. If the Company is unable to obtain additional capital, such lenders may file suit, including suit to foreclose on the assets held as collateral for the obligations arising under the secured notes. If any of the lenders file suit to foreclose on the assets held as collateral, then the Company may be forced to significantly scale back or cease its operations which would more than likely result in a complete loss of all capital that has been invested in or borrowed by the Company. The convertible notes that have been issued by the Company are convertible at the lender’s option. These convertible notes represent significant potential dilution to the Company’s current shareholders. As such when these notes are converted into equity there is typically a highly dilutive effect on current shareholders and very high probability that such dilution may significantly negatively affect the trading price of the Company’s common stock.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Apr. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	Note 6 – STOCKHOLDERS’ DEFICIT Series A Preferred Stock On May 1, 2020, the Company’s Board authorized the creation of 100 At April 30, 2024 and 2023 the Company had 51 Warrants There were no warrants issued during the year ended April 30, 2024. There were 5,921,666 At April 30, 2024, there were 6,894,666 0.17 1.50 0.11 282,667 7,177,333 0.17 2.25 0.11

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 7 – 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, the Company entered into a Media Use and License Agreement with a corporation. Under the terms of the Media Use and License Agreement, Treasure & Shipwreck Recovery, Inc. granted the user entity (the “Licensee”) an exclusive license to use photographic and video rights of Treasure & Shipwreck Recovery, Inc. ’s treasure recovery activities for use to publicize non-fungible token sales as well as appearances by Treasure & Shipwreck Recovery, Inc. persons for such publication and sales. The authority to use the works includes the right to visit and photograph or video activities of Treasure & Shipwreck Recovery, Inc. treasure recovery operations, interviews of Treasure & Shipwreck Recovery, Inc persons, crew or captains, as well as posts about the treasure industry by Treasure & Shipwreck Recovery, Inc. on media channels provided by the Licensee and other media sources. Treasure & Shipwreck Recovery, Inc. 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 Treasure & Shipwreck Recovery, Inc. after the 2023 treasure season. The Licensee agreed to pay to Treasure & Shipwreck Recovery, Inc. an initial net rights fee of $85,000. Treasure & Shipwreck Recovery, Inc. 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. Treasure & Shipwreck Recovery, Inc. 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 Treasure & Shipwreck Recovery, Inc. 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, Treasure & Shipwreck Recovery, Inc. 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 Treasure & Shipwreck Recovery, Inc. 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, Treasure & Shipwreck Recovery, Inc. shall allow the lender up to 3% of such treasure recovered for a fourth year, if such amount is required to reach $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 Treasure & Shipwreck Recovery, Inc. . 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, Treasure & Shipwreck Recovery, Inc. 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 Treasure & Shipwreck Recovery, Inc. and any television related media.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 8 – INCOME TAXES The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. The Company has no tax position at April 30, 2024 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does 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, 2024 and 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, 2024 and 2023 was $ 1,047,389 897,872 149,517 197,636 Reconciliation between the provision for income taxes and the expected tax benefit using the federal statutory rate of 21% for 2024 and 2023: Schedule of Effective Income Tax Rate Reconciliation For the Year Ended For the Year Ended April 30, 2024 April 30, 2023 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 $ 4,987,569 Schedule of Deferred Tax Assets and Liabilities As of April 30, 2024 As of April 30, 2023 Non-current deferred tax assets: Net operating loss carryforward $ 4,987,569 $ 4,275,583 Tax rate 21 % 21 % Deferred tax asset 1,047,389 897,872 Valuation allowance (1,047,389 ) (897,872 ) 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, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 9 – RELATED PARTY TRANSACTIONS On March 26, 2024 The Company entered into an Agreement for Acquisition (the “Agreement”) with a disabled veteran Native American and woman owned limited liability company, Native American Pride Constructors, LLC, that is involved with government construction contracts as its primary business, and has access to a license opportunity with intellectual property rights as held, the business leads, letter of intent for overseas sales overseas opportunity for Saudi Arabia, other foreign sales of arms related items under US approved transactions, and matters specified in the agreement subject to final approval of the enumerated items, to be acquired by the Company and in exchange for restricted common share of the Company. The Board determined that it would enter the defense and law enforcement arena as an additional business realm and is only acquiring rights to such defense related contracts, rights, defense business model, and the identified persons to build the defense industry business arm. The Company is not acquiring any interest in the limited liability company, but starting its own defense related business, while purchasing the potential contract rights, and other matters. The Company issued 95,000,000 1,615,000 As of April 30, 2024 and April 30, 2023, 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 as of January 31, 2024 and April 30, 2023. In June of 2023, the issuer issued to a related party director, the amount of 2,525,618 shares for debt conversion and satisfaction of a note for $50,000, including $25,769 in accrued interest, at the rate of $0.03 per share. During the years ended April 30, 2024 and 2023, the Company paid its President $48,900 and $93,350 respectively, for services provided which are included in operating expenses in the consolidated statements of operations. The above transactions and amounts are not necessarily what third parties would agree to.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 10 – SUBSEQUENT EVENTS Subsequent to April 30, 2024, the Company issued shares of its common stock as follows: i) sales of 2,292,857 shares of restricted common stock under subscription agreements for proceeds received of $60,000; ii) 12,628,574 shares to settle a total of $195,076 of the principal balances, accrued interest and fees of various convertible notes payable; iii) issuance of 1,666,667 shares to settle a $50,000 vessel loan and treasure recovery agreement; and iv) issuance of 1,196,430 shares of restricted common stock valued at $40,916 for loan financing fees. The Company also entered into the following convertible note agreements: (i) A convertible note with a face value of $150,000, annual rate of interest of 10% that is convertible into shares at $0.028 and that is due on June 16, 2025; and (ii) A convertible note with a face value of $75,000, annual rate of interest of 10% that is convertible into shares at $0.028 and that is due on July 3, 2025 On June 3, 2024, the Company increased the authorized shares per Nevada Statute under Article from 200,000,000 300,000,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Apr. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation This summary of significant accounting policies of NAPC Defense, Inc. 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 NAPC Defense Holdings, Inc. and NAPC Defense 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, 2024 and 2023 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, 2024 and $206,722 at April 30, 2023. 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, 2024 and 2023 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. As of April 30, 2024 and 2023, there were approximately 11,867,909 16,322,590
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.
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, 2024
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets at April 30, 2024 and 2023 are summarized below: Schedule of Fixed Assets Fixed Assets April 30, 2024 April 30, 2023 Diving Vessel $ 36,390 $ 36,390 Magnetometer 24,000 24,000 Diving Vessel (Boston Whaler) 10,800 10,800 Diving Vessel (Commander) 137,425 137,425 Accumulated Depreciation (64,883 ) (47,520 ) Fixed Assets, Net $ 143,732 $ 161,095

NOTES PAYABLE AND CONVERTIBLE_2

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2024
Debt Disclosure [Abstract]
Schedule of Notes Payable	The following table reflects the convertible notes payable as of April 30, 2024 and April 30, 2023: Schedule of Notes Payable Issue Maturity April 30, April 30, Rate Conversion Convertible notes payable, in default Face Value 4/26/2021 4/26/2023 $ 112,975 $ 112,975 15.00% 0.028 Face Value 5/5/2021 5/5/2022 150,000 150,000 10.00% 0.10 Face Value 5/7/2021 2/1/2023 - 100,000 10.00% 0.10 Face Value 5/19/2021 2/19/2023 150,000 150,000 10.00% 0.10 Face Value 12/06/2021 2/6/2023 70,666 70,666 15.00% 0.10 Balance convertible notes payable, in default $ 483,641 $ 583,641

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2024
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 2024 and 2023: Schedule of Effective Income Tax Rate Reconciliation For the Year Ended For the Year Ended April 30, 2024 April 30, 2023 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, 2024 As of April 30, 2023 Non-current deferred tax assets: Net operating loss carryforward $ 4,987,569 $ 4,275,583 Tax rate 21 % 21 % Deferred tax asset 1,047,389 897,872 Valuation allowance (1,047,389 ) (897,872 ) Net deferred tax assets $ - $ -

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	Apr. 30, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working Capital Deficit	$ 1,045,060

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Accounting Policies [Abstract]
Cash, FDIC Insured Amount	$ 250,000
Cash, Uninsured Amount	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	11,867,909	16,322,590
Deposits	$ 8,700	$ 8,700

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	Apr. 30, 2024	Apr. 30, 2023
Property, Plant and Equipment [Line Items]
Accumulated Depreciation	$ (64,883)	$ (47,520)
Fixed Assets, Net	143,732	161,095
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	10,800
Diving Vessel Commander [Member]
Property, Plant and Equipment [Line Items]
Diving Vessel (Commander)	$ 137,425	$ 137,425

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 17,222	$ 8,914

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Short-Term Debt [Line Items]
Convertible Notes Payable, Current	$ 483,641	$ 583,641
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	$ 112,975
Debt, Weighted Average Interest Rate	15%
Debt Instrument, Convertible, Conversion Price	$ 0.028
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
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
Debt Instrument, Face Amount	$ 100,000
Debt, Weighted Average Interest Rate	10%
Debt Instrument, Convertible, Conversion Price	$ 0.10
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
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	15%
Debt Instrument, Convertible, Conversion Price	$ 0.10

NOTES PAYABLE AND CONVERTIBLE_3

NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Apr. 20, 2022	Apr. 30, 2024	Apr. 30, 2023	Jan. 30, 2024
Extinguishment of Debt [Line Items]
Due to Related Parties, Current		$ 110,890	$ 110,890
Amortization of Debt Discount (Premium)		0	21,114
Short-Term Debt [Member]
Extinguishment of Debt [Line Items]
Loans Payable			2,700	$ 22,925
Short Term Debt 1 [Member]
Extinguishment of Debt [Line Items]
Loans Payable				2,700
Short Term Debt 2 [Member]
Extinguishment of Debt [Line Items]
Loans Payable				$ 20,225
Member Of Board Of Director [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate During Period	10%
Debt Instrument, Maturity Date	Jul. 21, 2022
Officer [Member]
Extinguishment of Debt [Line Items]
Due to Related Parties, Current		$ 60,890	$ 60,890

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	May 01, 2020
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	100	100	100
Preferred Stock, Shares Outstanding	51	51
Warrant [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted		5,921,666
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number	6,894,666	7,177,333
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 0.17	$ 0.17
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	1 year 6 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
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Expirations	282,667
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Outstanding	51	51

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
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, 2024	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 4,987,569	$ 4,275,583
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21%	21%
Deferred tax asset	$ 1,047,389	$ 897,872
Valuation allowance	(1,047,389)	(897,872)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Valuation Allowance	$ 1,047,389	$ 897,872
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	149,517	197,636
Operating Loss Carryforwards	$ 4,987,569	$ 4,275,583

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	12 Months Ended
	Apr. 30, 2024 USD ($) shares
Resrticted Common Stock, Value	$ 1,615,000
Common Stock [Member]
Resrticted Common Stock, Share | shares	95,000,000
Resrticted Common Stock, Value	$ 95,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares	Jun. 03, 2024	Jun. 02, 2024	Apr. 30, 2024	Apr. 30, 2023
Subsequent Event [Line Items]
Common Stock, Shares Authorized			200,000,000	200,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Shares Authorized	300,000,000	200,000,000