Sparta Commercial Services (SRCO) 10-K 13 Aug 15 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2015	Jul. 27, 2015	Oct. 31, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Document Type	10-K
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding		68,319,244
Entity Public Float			$ 6,686,869
Amendment Flag	false
Entity Central Index Key	318,299
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Apr. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Current Assets
Cash and cash equivalents	$ 14,034	$ 70,456
Accounts receivable	10	182,343
Other current assets	5,706	51,364
Total Current Assets	19,750	304,163
Property and equipment, net of accumulated depreciation and amortization of $203,215 and $199,367, respectively (NOTE B)	10,047	9,974
Goodwill	10,000	10,000
Other assets	9,628	9,628
Deposits	79,776	40,568
Total Long Term Assets	109,451	70,170
Total assets from continuing operations	129,201	374,333
ASSETS FROM DISCONTINUED OPERATIONS (NOTE C)	13,955	90,024
Total assets	143,156	464,357
Current Liabilities
Accounts payable and accrued expenses	1,382,598	1,259,368
Current portion notes payable net of beneficial conversion feature of $762,426 and $296,384, respectively (NOTE D)	1,374,786	821,511
Derivative liabilities	1,605,535	601,000
Total Current Liabilities	4,362,919	2,681,879
Long term portion of notes payable	1,263,369	1,198,368
Loans payable-related parties (NOTE E)	385,853	385,853
Total Long Term Liabilities	1,649,222	1,584,221
Total liabilities from continuing operations	6,012,141	4,266,100
LIABILITIES FROM DISCONTINUED OPERATIONS (NOTE C)	70,117	130,420
Total liabilities	6,082,258	4,396,520
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, 43,238,320 and 20,987,353 shares issued and outstanding, respectively	43,238	20,987
Common stock to be issued 2,356,598 and 283,777, respectively	2,356	284
Preferred stock B to be issued, 0 and 72.48 shares, respectively	0	72
Additional paid-in-capital	42,528,909	41,738,613
Subscriptions receivable	0	(2,118,309)
Accumulated deficit	(49,178,453)	(44,257,306)
Total deficiency in stockholders' equity	(6,591,450)	(4,601,588)
Noncontrolling interest	652,348	669,424
Total Deficit	(5,939,102)	(3,932,164)
Total Liabilities and Deficit	143,156	464,357
Series A Preferred Stock [Member]
Deficit:
Preferred shares, value, issued	12,500	12,500
Series B Preferred Stock [Member]
Deficit:
Preferred shares, value, issued	0	1,570
Series C Preferred Stock [Member]
Deficit:
Preferred shares, value, issued	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Accumulated depreciation and amortization (in Dollars)	$ 203,215	$ 199,367
Beneficial Conversion Feature (in Dollars)	$ 762,426	$ 296,384
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares designated	10,000,000	10,000,000
Common stock par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	43,238,320	20,987,353
Common stock, shares outstanding	43,238,320	20,987,353
Common stock to be issued	2,356,598	283,777
Series A Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 100	$ 100
Preferred stock, shares designated	35,850	35,850
Preferred stock, shares issued	125	125
Preferred stock, shares outstanding	125	125
Series B Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares designated	1,000	1,000
Preferred stock, shares issued	0	157
Preferred stock, shares outstanding	0	157
Preferred stock, redemption value (in Dollars)	$ 10,000	$ 10,000
Preferred Stock, Shares to be Issued	0	72.48
Series C Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares designated	200,000	200,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, redemption value (in Dollars)	$ 10	$ 10

CONSOLIDATED STATEMENT OF LOSSE

CONSOLIDATED STATEMENT OF LOSSES - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Revenue
Information technology	$ 604,842	$ 476,022
Cost of goods sold	192,112	154,961
Gross profit	412,730	321,061
Operating expenses:
General and administrative	3,108,073	2,240,154
Depreciation and amortization	3,848	4,572
Total operating expenses	3,111,921	2,244,726
Loss from operations	(2,699,191)	(1,923,665)
Other (income) expense:
Other income	(22,182)	(77,190)
Interest expense and financing cost, net	499,618	337,688
Non-cash financing costs	181,994	113,260
Amortization of debt discount	1,013,934	417,291
(Gain) loss in changes in fair value of derivative liability	318,372	166,932
Total other expense	1,991,736	957,981
Net loss from continuing operations	(4,690,926)	(2,881,646)
Net loss from discontinued operations	(246,537)	(280,441)
Net Loss	(4,937,464)	(3,162,087)
Net loss attributed to Noncontrolling interest	17,076	53,767
Preferred dividend	(758)	(157,328)
Net loss attributed to common stockholders	$ (4,921,148)	$ (3,265,648)
Basic and diluted loss per share (in Dollars per share)	$ (0.18)	$ (0.16)
Basic and diluted loss per share attributed to common stockholders (in Dollars per share)	$ (0.19)	$ (0.19)
Weighted average shares outstanding (in Shares)	26,440,126	17,637,942

CONSOLIDATED STATEMENT OF EQUIT

CONSOLIDATED STATEMENT OF EQUITY (DEFICIT) - USD ($)	Total	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series B Preferred Stock to be Issued [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Receivables from Stockholder [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]
Balance at Apr. 30, 2013	$ (3,874,694)	$ 12,500	$ 1,570	$ 0	$ 14,131	$ 625	$ (2,118,309)	$ 38,483,198	$ (40,991,658)	$ 723,191
Balance (in Shares) at Apr. 30, 2013		125	157	57	14,131,242	625,340
Correcting	(75)					$ (87)		12
Correcting (in Shares)					(40)	(85,826)
Preferred dividend to be issued	156,569							156,554
Preferred dividend to be issued (in Shares)				15
Derivative liability reclassification	518,379							518,379
Sale of common stock	1,298,977				$ 3,884	$ (72)		1,295,165
Sale of common stock (in Shares)					3,883,899	(72,201)
Shares issued for financing cost	113,260				$ 158	$ 17		113,085
Shares issued for financing cost (in Shares)					158,766	16,677
Shares issued for conversion of notes, interest and accounts payable	776,686				$ 1,887	$ (205)		775,004
Shares issued for conversion of notes, interest and accounts payable (in Shares)					1,886,804	(205,713)
Stock compensation	386,941				$ 927	$ 6		386,008
Stock compensation (in Shares)					926,682	5,500
Employee stock & options expense	11,208							11,208
Net loss	(3,319,414)								(3,265,648)	(53,767)
Balance at Apr. 30, 2014	(3,932,164)	$ 12,500	$ 1,570	$ 0	$ 20,987	$ 284	(2,118,309)	41,738,613	(44,257,305)	669,424
Balance (in Shares) at Apr. 30, 2014		125	157	72	20,987,353	283,777
Correcting	(1)					$ (1)
Correcting (in Shares)					345	(430)
Redemption of preferred B stock	(193,011)		$ (1,570)				$ 2,118,309	(2,309,678)
Redemption of preferred B stock (in Shares)			(157)	(72)
Preferred dividend to be issued	0
Derivative liability reclassification	768,174							768,174
Sale of common stock	978,866				$ 9,656	$ 65		969,145
Sale of common stock (in Shares)					9,655,415	65,249
Shares issued for financing cost	181,912				$ 1,303	$ 27		180,582
Shares issued for financing cost (in Shares)					1,302,830	27,069
Shares issued for conversion of notes, interest and accounts payable	764,942				$ 10,025	$ 1,921		752,996
Shares issued for conversion of notes, interest and accounts payable (in Shares)					10,025,638	1,920,933
Stock compensation	352,942				$ 1,235	$ 60		351,647
Stock compensation (in Shares)					1,234,959	60,000
Employee stock & options expense	77,460				$ 32			77,428
Employee stock & options expense (in Shares)					31,780
Net loss	(4,938,223)								(4,921,148)	(17,076)
Balance at Apr. 30, 2015	$ (5,939,102)	$ 12,500	$ 0	$ 0	$ 43,238	$ 2,356		$ 42,528,908	$ (49,178,453)	$ 652,348
Balance (in Shares) at Apr. 30, 2015		125	0	0	43,238,320	2,356,598

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (4,921,148)	$ (3,265,648)
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments	(1)	(75)
Dividend on preferred stock	0	156,569
Loss allocable to non-controlling interest	(17,076)	(53,767)
Depreciation and amortization	3,848	4,572
Change in fair value of derivative liabilities	318,372	166,932
Amortization of debt discount	1,013,934	417,291
Equity based finance cost	181,912	113,260
Equity based compensation	430,402	398,149
(Increase) decrease in operating assets:
Accounts receivable	(10,678)	(28,496)
Prepaid expenses and other assets	45,659	(3,083)
Deposits	(39,209)	0
Increase (decrease) in operating liabilities:
Accounts and accrued expenses	331,081	217,692
Net cash used in operating activities	(2,662,903)	(1,876,605)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	(3,921)	0
Net cash (used in) investing activities	(3,921)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from sale of common stock	978,866	1,298,977
Net proceeds from convertible notes	2,298,770	966,433
Net payments on convertible notes	(778,000)	(309,500)
Net proceeds from other notes	95,000	65,000
Net payment on other notes	0	(65,000)
Net payment on related notes	0	(7,407)
Net cash provided by financing activities	2,594,636	1,948,503
Cash flows from discontinued operations:
Cash provided by (used in) operating activities of discontinued operations	15,766	(39,655)
Net Cash flow from discontinued operation	15,766	(39,655)
Net Decrease in cash	(56,422)	32,243
Unrestricted cash and cash equivalents, beginning of period	70,456	38,213
Unrestricted cash and cash equivalents , end of period	14,034	70,456
Cash paid for:
Interest	109,654	11,438
Income taxes	$ 1,244	$ 5,600

NOTE A - SUMMARY OF ACCOUNTING

NOTE A - SUMMARY OF ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE A - SUMMARY OF ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows. Business and Basis of Presentation Since May 2010, the Company has concentrated its efforts on developing and marketing vehicle history reports, over the internet, and mobile apps for vehicle dealers and other market segments. Historically, the Company had been in the business as an originator and indirect lender for consumer retail installment loans and consumer lease financing for the purchase or lease of new and used motorcycles. These consumer financing products were discontinued during the fiscal year ending April 30, 2013 (see Discontinued Operations). The Company continues to offer a leasing program, on a pass through basis, for municipalities. Estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Discontinued Operations As discussed in NOTE C, in the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of RISCs, and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. Revenue Recognition Information Technology: Revenues from mobile app products are recognized on a cash basis. Revenues from History Reports are recognized on both a cash basis and a deferral basis depending on the nature of the transaction. Discontinued Operations: Revenues from RISCs and leases The RISCs are secured by liens on the titles to the vehicles. The RISCs are accounted for as loans. Upon purchase, the RISCs appear on our balance sheet as RISC loans receivable current and long term. When the RISC is entered into our accounting system, based on the customer's APR (interest rate), an amortization schedule for the loan on a simple interest basis is created. Interest is computed by taking the principal balance times the APR rate then divided by 365 days to get your daily interest amount. The daily interest amount is multiplied by the number of days from the last payment to get the interest income portion of the payment being applied. The balance of the payment goes to reducing the loan principal balance. Our leases are accounted for as either operating leases or direct financing leases. At the inception of operating leases, no lease revenue is recognized and the leased motorcycles, together with the initial direct costs of originating the lease, which are capitalized, appear on the balance sheet as "motorcycles under operating leases-net". The capitalized cost of each motorcycle is depreciated over the lease term, on a straight-line basis, down to the original estimate of the projected value of the motorcycle at the end of the scheduled lease term (the "Residual"). Monthly lease payments are recognized as rental income. An acquisition fee classified as fee income on the financial statements is received and recognized in income at the inception of the lease. Direct financing leases are recorded at the gross amount of the lease receivable, and unearned income at lease inception is amortized over the lease term. We realize gains and losses as the result of the termination of leases, both at and prior to their scheduled termination, and the disposition of the related motorcycle. The disposal of motorcycles, which reach scheduled termination of a lease, results in a gain or loss equal to the difference between proceeds received from the disposition of the motorcycle and its net book value. Net book value represents the residual value at scheduled lease termination. Lease terminations that occur prior to scheduled maturity because of the lessee's voluntary request to purchase the vehicle have resulted in net gains, equal to the excess of the price received over the motorcycle's net book value. Early lease terminations also occur because of (i) a default by the lessee, (ii) the physical loss of the motorcycle, or (iii) the exercise of the lessee's early termination. In those instances, we receive the proceeds from either the resale or release of the repossessed motorcycle, or the payment by the lessee's insurer. We record a gain or loss for the difference between the proceeds received and the net book value of the motorcycle. We charge fees to manufacturers and other customers related to creating a private label version of our financing program including web access, processing credit applications, consumer contracts and other related documents and processes. Fees received are amortized and booked as income over the length of the contract. Website Development Costs The Company recognizes website development costs in accordance with ASC 350-50, "Accounting for Website Development Costs." Cash Equivalents For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. Income Taxes Deferred income taxes are provided using the asset and liability method for financial reporting purposes in accordance with the provisions of ASC 740-10, "Accounting for Income Taxes" ASC 740-10 Fair Value Measurements The Company adopted ASC 820,” Fair Value Measurements” (“ · Level 1 — · Level 2 — · Level 3 — This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available. Impairment of Long-Lived Assets In accordance ASC 360-10, “ Impairment or Disposal of Long-Lived Assets Segment Information The Company adopted ASC 280-10 “ Disclosures about Segments of an Enterprise and Related Information In the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of RISCs and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. As these lines of business were discontinued during the fiscal year ending April 30, 2013, the Company has discontinued segment reporting. Stock Based Compensation The Company adopted ASC 718-10 “Accounting for Stock Compensation” (“ASC 718-10”) which records compensation expense on a straight-line basis, generally over the explicit service period of three to five years. ASC 718-10 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s Consolidated Statement of Operations. The Company is using the Black-Scholes option-pricing model as its method of valuation for share-based awards. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and certain other market variables such as the risk free interest rate. Property and Equipment Property and equipment are recorded at cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows: Leasehold improvements 3 years Furniture and fixtures 7 years Website costs 3 years Computer Equipment 5 years Advertising Costs The Company follows a policy of charging the costs of advertising to expenses incurred. During the years ended April 30, 2015 and 2014, the Company’s continuing operations incurred advertising costs of $7,519 and $39,519, respectively. Net Loss Per Share The Company uses ASC 260-10, “ Earnings Per Share Per share basic and diluted net loss attributable to common stockholders amounted to $0.18 and $0.19 for the year ended April 30, 2015, respectively, and $0.16 and $0.19 for the year ended April 30, 2014, respectively. At April 30, 2015 and 2014, 20,081,014 (including 2,356,598 shares to be issued included on the balance sheet) and 6,076,389 (including 283,777 shares to be issued included on the balance sheet) potential shares, respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Reclassifications Certain reclassifications have been made to conform to prior periods' data to the current presentation. These reclassifications had no effect on reported losses. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of April 30, 2015, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments 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 to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares 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. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or applications to specific industries and are not expected to have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

NOTE B - PROPERTY AND EQUIPMENT

NOTE B - PROPERTY AND EQUIPMENT	12 Months Ended
	Apr. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE B - PROPERTY AND EQUIPMENT Major classes of property and equipment at April 30, 2015 and 2014 consist of the followings: 2015 2014 Computer equipment, software and furniture $ 213,262 $ 209,341 Less: accumulated depreciation (203,215 ) (199,367 ) Net property and equipment $ 10,047 $ 9,974 Depreciation expense related to property and equipment was $3,848, and $4,572 for the years ended April 30, 2015 and 2014, respectively.

NOTE C - DISCONTINUED OPERATION

NOTE C - DISCONTINUED OPERATIONS	12 Months Ended
	Apr. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE C - DISCONTINUED OPERATIONS In the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of RISCs and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. The following table presents summarized operating results for those discontinued operations. Fiscal Year Ended April 30, April 30, 2015 2014 Revenues $ 41,714 $ 122,373 Net loss $ (246,537 ) $ (280,441 ) As the Company sold all of its portfolio of RISCs, and a portion of its portfolio of leases with the remaining leases in final run-off mode, therefore no portfolio performance measures were calculated for the year ending April 30, 2015. ASSETS INCLUDED IN DISCONTINUED OPERATIONS MOTORCYCLES AND OTHER VEHICLES UNDER OPERATING LEASES Motorcycles and other vehicles under operating leases at April 30, 2015 and 2014 consist of the following: 2015 2014 Motorcycles and other vehicles $ 22,086 $ 60,686 Less: accumulated depreciation (13,455 ) (5,016 ) Motorcycles and other vehicles, net of accumulated depreciation 8,631 55,670 Less: estimated reserve for residual values (2,437 ) (4,252 ) Motorcycles and other vehicles under operating leases, net $ 6,194 $ 51,418 At April 30, 2015, motorcycles and other vehicles are being depreciated to their estimated residual values over the lives of their lease contracts. Depreciation expense for vehicles for the years ended April 30, 2015 and 2014 was $28,736 and $29,411, respectively. All of the assets are pledged as collateral for the note described in SECURED NOTES PAYABLE in this Note. These remaining leases are in a run-off mode. The following is a schedule by years of minimum future rentals (excluding residual values of $27,460) on non-cancelable operating leases as of April 30, 2015 : Year ending April 30, 2016 $ 27,460 2017 - Total $ 27,460 RETAIL (RISC) LOAN RECEIVABLES All of the Company’s RISC loan receivables were sold in August 2013. As of April 30, 2015 and 2014, the Company had RISC Loans receivables of $8,743(representing refinancing of two loans that had previously been sold) and zero, respectively; Interest receivable of $1,265 and $2,180, respectively; and deficiency receivables of $0 and $0, respectively. At April 30, 2015 and 2014, the reserve for doubtful RISC loan receivables was $0 and $1,124, respectively. As the Company sold all of its portfolio of RISCs, and a portion of its portfolio of leases with the remaining leases in final run-off mode, therefore no portfolio performance measures were calculated for the year endings April 30, 2014 and 2015. LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS SECURED NOTES PAYABLE 2015 2014 Secured, subordinated individual lender (a) $ 58,037 $ 117,508 Secured, subordinated individual lender (b) 12,080 12,912 Total $ 70,117 $ 130,420 (a) The Company had financed certain of its leases and RISCs through two third parties. The repayment terms are generally one year to five years and the notes are secured by the underlying assets. The weighted average interest rate at April 30, 2015 is 15.29%. (b) On October 31, 2008, the Company purchased certain loans secured by a portfolio of secured motorcycle leases (“Purchased Portfolio”) for a total purchase price of $100,000. The Company paid $80,000 at closing, $10,000 in April 2009 and agreed to pay the remaining $10,000 upon receipt of additional Purchase Portfolio documentation. As of April 30, 2015, no such documents have been received. Proceeds from the Purchased Portfolio started accruing to the Company beginning November 1, 2008. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 (“Senior Secured Note”) in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 (“Senior Secured Note”) in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. The Company was obligated to pay any remainder of the Senior Secured Note by November 1, 2009, which was extended to August 15, 2015, and has granted the note holder a security interest in the Purchased Portfolio. On January 31, 2013, the holder converted $50,000 of the outstanding balance of the Note into 60,606 shares of the Company’s restricted common stock. At April 30, 2015, the notes payable mature as follows: Year ended April 30, Amount 2016 $ 70,117 2017 - Total Due $ 70,117

NOTE D - NOTES PAYABLE

NOTE D - NOTES PAYABLE	12 Months Ended
	Apr. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE D - NOTES PAYABLE$ Notes Payable April 30, 2015 April 30, 2014 Notes convertible at holder’s option (a) $ 2,707,080 $ 1,901,263 Notes convertible at Company’s option (b) 15,000 - Notes with interest only convertible at Company’s option (c) 285,000 390,000 Non-convertible notes payable d) 393,500 25,000 Subtotal 3,400,580 2,316,263 Less, Debt discount (762,426 ) (296,384 ) Total $ 2,638,154 $ 2,019,879 (a) Notes convertible at holder’s option consists of: (ii) (a) a $33,500, 6% note due June 30, 2015, and (b) a $40,000 note due December 23, 2015. The Company has recorded beneficial conversion discounts totaling $85,465 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 4,753,694 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; (iii) (a) a $25,000, 12% convertible debenture due May 27, 2014 (the “Debenture”). The Debenture is convertible at $0.59 per share. The Company issued the holder 5,000 shares of its restricted common stock as inducement for the loan, and (b) a $50,000, 12% debenture, due March 20, 2015, convertible at the holder’s option at $0.59 per share), the Company issued the holder 10,000 shares of its restricted common stock as inducement for the loan. In fiscal 2014, the Company has recorded a $50,000 beneficial conversion discount for this note. The discount is being fully amortized over the term of the note; If the Company has not redeemed the outstanding principal and accrued interest of both Debentures in cash by their Maturity Dates and the original Debenture between the Holder and the Company dated September 19, 2007 is no longer outstanding, then for every 30 day period past the Maturity Date of which the principal balance an any accrued interest of this Debenture remain outstanding, the Company shall issue the Holder the greater of (i) 1,333 shares of the Company’s restricted common stock or (ii) the number of shares of the Company’s restricted common stock equal to $2,000 determined on the basis of the volume weighted average closing price “VWACP” of the Company’s common stock for the five consecutive trading days immediately prior to the 19th of each month (for a day to be included in the calculation, there must have been at least 100 shares traded on that day). As long as the Company remains current on the payment of the shares under Paragraph 12 of the Debentures, the Debentures shall be considered past due but not in default. (iv) seven notes aggregating $118,250, all due August 15, 2015 with interest ranging from 15% to 20%, with accrued interest compounding monthly at 8%. On one $25,000 note, which had been past due, the Company is paying 667 monthly penalty shares until the note is paid in full. All of the notes are convertible at the holder’s option at $0.25 per share. In fiscal 2012, the Company has recorded a $5,340 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (v) three notes aggregating $106,250, all due August 15, 2015 with interest ranging from 20% to 25% with accrued interest compounding monthly at 8%, all of the notes are convertible at the holder’s option at $0.25 per share. In fiscal 2012, the Company has recorded a $6,120 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (vi) (a) $59,000, 5% convertible note due December 16, 2015. This is the final tranche of a $165,000 note. The conversion price is the lesser of $1.20 or 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $29,333 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note, and (b) a $27,500 5% convertible note due February 25, 2017. This is the initial tranche of a $165,000 note. The conversion price is 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $21,079 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note. The Company has reserved up to 2,400,000 shares of its common stock for conversion pursuant to the terms of the notes. (viii) (a) a $25,000 8% convertible note due April 27, 2015, (b) a $55,000 8% convertible note due January 26, 2016, and (c) a $57,200 8% convertible note due January 26, 2016. The notes are convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion. The Company has recorded a $100,699 beneficial conversion discount for the notes. The discounts are being fully amortized over the initial term of the notes. The Company had reserved up to 5,106,571 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to fifteen percent until the notes are paid in full; (ix) (a) a $33,000, 8% note due August 16, 2015; and (b) a $33,000, 8% note due October 5, 2015. The Company has recorded a beneficial conversion discount of $32,904 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 1,735,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full; (x) a $44,770, 5% note due April 15, 2016. In fiscal 2014, the Company has recorded a beneficial conversion discount of $35,816 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at the rate of 1.5 shares of common stock for each dollar converted. In the event the note is not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; and (xi) a $55,000, 12% note due June 22, 2015. The Company has recorded a beneficial conversion discount of $48,015 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 58% multiplied by the average of the three lowest trades in the twenty trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 2,000,000 shares of its common stock for conversion pursuant to the terms of the note. (xii) (a) $55,000 outstanding under a $220,000, 10% note due May 24, 2015 and (b) $55,000 outstanding under the same note due July 27, 2015. The Company has recorded a beneficial conversion discount of $105,364 for the notes. The discount is being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion of 58% multiplied by the lowest trading price in the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,000,000 shares of its common stock for conversion pursuant to the terms of the notes. (xiii) (a) a $55,125, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $55,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $42,500 outstanding under a $50,000, 8% convertible note due April 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); and (c) a $52,500, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $52,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xiv) a $50,000, 10% convertible note due December 15, 2015. The Company has recorded a beneficial conversion discount of $39,400 for the note. The discount is being fully amortized over the term of the notes. The note is convertible at the note holder’s option at a variable conversion prices such that during the period during which the note is outstanding at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). (xv) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $35,000 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvi) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $42,900 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvii) (a) a $33,000, 8% note due November 25, 2015; and (b) a $38,000, 8% note due January 17, 2016. The Company has recorded a beneficial conversion discount of $51,414 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 5,650,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full; (xviii) (a) two $30,000, 8% notes both due 4/14/16. The Company has recorded a beneficial conversion discount of $45,000 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 4,999,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full. (xix) a $25,000, 8% note due 4/22/16. The Company has recorded a beneficial conversion discount of $19,723 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 1,529,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the note is not paid when due, the interest rate is increased to twenty-two percent until the note paid in full. (b) Notes convertible at the Company’s option consist of: (i) a $15,000, 10% note due 4/22/16. The note is convertible at the Company’s option, at a price of thirty ($0.30) cents per share only if, prior to any conversion, the closing price of the Company’s common stock has equaled or exceeded thirty ($0.30) cents per share for ten (10) consecutive trading days. The Company issued the Noteholder 37,500 shares of its restricted common stock as an inducement for the loan. If the note is not paid in full on or before maturity, the Company shall issue the noteholder 1,000 shares of its restricted common stock for each month, or portion thereof, that the note remains unpaid. (c) Notes with interest only convertible at Company’s option consist of: (i) a 22% note in the amount of $10,000 due May 31, 2015 with interest convertible at the Company’s option at $1.50 per share; (ii) a $25,000 note due May 1, 2011, which was extended to October 31, 2013. The Company is paying the note holder 3,333 shares per month until the note is paid or renegotiated. So long as the Company pays the monthly shares this note is not in default. Interest is payable on the $10,000 note at the Company’s option and on the $25,000 note at the holder’s option in cash or in shares at the rate of $1.50 per share; (iii) a $210,000, 12.462% note due April 30, 2014, but subsequently amended to such time as the lawsuit filed by the Company (see: PART II, ITEM 1 LEGAL PROCEEDINGS) is fully adjudicated. Interest is payable quarterly with a minimum or $600 in cash with the balance payable in cash or stock at the Company’s options calculated as the volume weighted average price of the Company’s common stock for the ten day trading period immediately preceding the last day of each three month period; (iv) a $25,000 10% note due February 2, 2016, the Company issued the note holder 110,000 shares of its common stock in connection with this loan Pursuant to the terms of this note, the Company is required to issue to the note holder 5,000 shares of its common stock for each month or portion thereof that the note remains unpaid. Interest is payable on all this note at the Company’s option in cash or in shares at the rate of $0.15 per share; and (v) a $15,000 5% note due May 31, 2015, the Company issued the note holder 5,000 shares of its common stock in connection with this loan. (d) Non-convertible notes consist of: (i) a $25,000 note due May 31, 2015 that bears no interest. Pursuant to the terms of this note, the Company is required to issue to the note holder 1,000 shares of its common stock for each month or portion thereof that the note remains unpaid; (ii) a $75,000, 20% note due September 18, 2015. The Company has reserved 2,519,597 shares of the Company’s restricted common stock as collateral for the loan. The Company issued this noteholder 106,700 shares of restricted common stock as inducement for the loan and 417,891 shares of common stock to extend the maturity date of the note from March 18, 2015 to September 18, 2015; (iii) a $30,000, 8% note due December 31, 2014. The Company agreed to issue 10,000 shares of restricted common stock as an inducement for the loan and pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid; (iv) a $100,000, 8% note due July 31, 2016. This note is collateralized by a security deposit in the amount of $76,610 held by the Company’s landlord; a $30,000, 10% note due April 20, 2016, and a $50,000, 10% note due April 22, 2016; (v) a $50,000, 20% note due September 18, 2015. The Company has reserved 1,672,241 shares of the Company’s restricted common stock as collateral for the loan. The Company issued this Noteholder 272,331 shares of restricted common stock as inducement for the loan; and (vi) a $33,500, 10% note due April 30, 2015. The Company agreed to pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid. Amortization of Beneficial Conversion Feature for the fiscal years ended April 30, 2015 and 2014 was $1,013,934 and $417,291, respectively. The Company's derivative financial instruments consist of embedded derivatives related to the outstanding short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company's common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity's Own Equity ("ASC 815-40"), because of entering into the Convertible Notes Payable, the Company is required to classify all other non-employee stock options and warrants as derivative liabilities and mark them to market at each reporting date. Any change in fair value inclusive of modifications of terms will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income. The change in fair value of the derivative liabilities of warrants outstanding at April 30, 2015 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.09% to 1.32% Expected stock price volatility 230% Expected dividend payout 0 Expected options life in years Ranging from 0.59 years to 4.51 years The change in fair value of the derivative liabilities of convertible notes outstanding at April 30, 2015 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.001% to 0.24% Expected stock price volatility 230% Expected dividend payout 0 Expected options life in years Ranging from 0. years to 1 year The value of the derivative liability was re-assessed as of April 30, 2015 resulting in a loss to the consolidated statement of operations of $318,372 for the year ended April 30, 2015. April 30, 2015 Opening balance $ 601,000 Derivative liability reclassified to additional paid in capital 768,174 Derivative financial liability arising on the issue of convertible notes 554,733 Fair value adjustments (318,372 ) Closing balance $ 1,605,535

NOTE E - LOANS PAYABLE TO RELAT

NOTE E - LOANS PAYABLE TO RELATED PARTIES	12 Months Ended
	Apr. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE E - LOANS PAYABLE TO RELATED PARTIES The Company has outstanding, non-interest bearing notes totaling $372,093 to a Director and $13,760 to an officer and Director as of April 30, 2015.

NOTE F - EQUITY INSTRUMENTS

NOTE F - EQUITY INSTRUMENTS	12 Months Ended
	Apr. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE F - EQUITY INSTRUMENTS The Company is authorized to issue 10,000,000 shares of preferred stock with $0.001 par value per share, of which 35,850 shares have been designated as Series A convertible preferred stock with a $100 stated value per share, 1,000 shares have been designated as Series B Preferred Stock with a $10,000 per share liquidation value per share, and 200,000 shares have been designated as Series C Preferred Stock with a $10 per share liquidation value and 750,000,000 shares of common stock with $0.001 par value per share. The Company had 125 and 125 shares of Series A preferred stock issued and outstanding as of April 30, 2015 and 2014, respectively. The Company had 0 and 157 shares of Series B preferred stock issued and outstanding as of April 30, 2015 and 2014 and 0 and 72.45 shares to be issued in lieu of cash dividends on the Series B preferred stock shares, respectively. The Company had 0 and 0 shares of Series C preferred stock issued and outstanding as of April 30, 2015 and 2014, respectively. The Company had 43,238,320 and 20,987,353 shares of common stock issued and outstanding and shares committed to be issued of 4,609,828 and 283,777 as of April 30, 2015 and 2014, respectively. Preferred Stock Series A. The Series A preferred stock has a stated value of $100 per share, carries a 6% annual cumulative dividend, payable semi-annually in arrears, and is convertible into shares of common stock at the rate of one preferred share into 8.55 shares of common stock. There were no transactions of the Series A Preferred Stock during the year ended April 30, 2015. Preferred Stock Series B On July 24, 2009, the Company designated 1,000 shares as Series B Preferred Stock. The Series B Preferred Stock, with respect to dividend rights and rights upon liquidation, winding-up or dissolution, rank senior to the Company’s common stock and any other class or series of preferred stock, and junior to all of the Company’s existing and future indebtedness. The Series B Preferred Stock accrues dividends at an annual rate of 10%. Accrued dividends are payable upon redemption of the Series B Preferred Stock. The Company’s common stock may not be redeemed while shares of Series B Preferred Stock are outstanding. The Series B Preferred Stock certificate of designations provides that, without the approval of a majority of the shares of Series B Preferred Stock, the Company cannot authorize or create any class of stock ranking as to distribution of assets upon a liquidation senior to or otherwise pari passu with the Series B Preferred Stock, liquidate, dissolve or wind-up the Company’s business and affairs, or effect certain fundamental corporate transactions, or otherwise alter or change adversely the powers, preferences or rights given to the Series B Preferred Stock. The Series B Preferred Stock have a liquidation preference per share equal to the original price per share thereof plus all accrued dividends thereon upon liquidation, including upon consummation of certain fundamental corporate transactions, dissolution, or winding up of the Company’s business. The shares of Series B Preferred Stock are redeemable at the Company’s option on or after the fifth anniversary of the date of its issuance. During the year ended April 30, 2015, pursuant to the terms of the Series B Preferred Stock, the Company redeemed and returned to treasury all shares of Series B Preferred Stock and all shares of to be issued Series B Preferred Stock by exchanging the shares for $2,118,309 of note subscription receivables and $193,011 of interest receivable thereon. Subsequent to this redemption, there were no shares of Series B Preferred Stock outstanding and there were no shares of Series B Preferred Stock payable. Preferred Stock Series C In November 2009, the Company authorized a new series of 200,000 shares of preferred stock designated as Series C Convertible Preferred Stock, each share having a par value of $0.001 per share. The Series C Preferred Stock shall, upon liquidation, winding-up or dissolution, rank: (a) senior to the Company's common stock and any other class or series of preferred stock of the Company which by their terms are junior to the Series C Preferred Stock (collectively, together with any warrants, rights, calls or options exercisable for or convertible into such Preferred Stock, the “Junior Shares”); (b) junior to all existing and future indebtedness of the Company; and (c) junior to the Company's Series A and Series B Preferred Stock. The Series C Preferred Stock is not entitled to receive any dividends, has a liquidation value of $10.00 per share, redeemable at the Company’s option at $10.00 per share, and is convertible at the option of the holder into shares of common stock as follows: the number of such shares of common stock to be received for each share of Series C Preferred Stock so converted shall be determined by (A) dividing the number of shares of Series C Preferred Stock to be converted by the weighted average closing price per share of the Company's common stock for the ten (10) trading days immediately preceding the date on which the Company agrees to issue shares of Series C Preferred Stock to such holder multiplied by (B) the Series C liquidation value. There were zero and zero shares issued and outstanding at April 30, 2015 and 2014, respectively. Common Stock During the fiscal years ended April 30, 2015 and 2014, the Company expensed $430,402 and $398,149, respectively, for non-cash charges related to stock and option compensation expense. During the fiscal year ended April 30, 2015, the Company: ● sold 9,655,415 shares of common stock to eighteen accredited investors for $978,866, ● issued 9,487,478 shares of common stock upon the conversion of convertible notes and accrued interest in the amount of $684,788, of which 122,451 shares were classified as to be issued at April 30, 2014 and 1,963,350 shares remained to be issued at April 30, 2015, ● issued 1,353,830 shares of common stock with 51,000 shares of common stock to be issued at April 30, 2015 valued at $181,912 pursuant to terms of various notes of which 24,809 shares were classified as to be issued at April 30, 2014, ● issued 1,234,959 shares of common stock valued at $352,942 pursuant to consulting agreements, of which 60,000 shares remained to be issued, ● issued 538,160 shares of common stock in payment of $80,154 in accounts payable of which 20,000 shares were classified as to be issued at April 30, 2014, and 100,000 were classified as to be issued at April 30, 2015. ● issued 31,780 shares of common stock valued at $77,460 to three employees in exchange for their outstanding stock purchase options.

NOTE G - NONCONTROLLING INTERES

NOTE G - NONCONTROLLING INTEREST	12 Months Ended
	Apr. 30, 2015
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE G – NON-CONTROLLING INTEREST For the fiscal years ended April 30, 2015 and 2014, the non-controlling interest is summarized as follows: Amount Balance at April 30, 2013 $ 723,191 Noncontrolling interest’s share of losses (53,767 ) Balance at April 30, 2014 $ 669,424 Noncontrolling interest’s share of losses (17,076 ) Balance at April 30, 2015 $ 652,348

NOTE H - FAIR VALUE MEASUREMENT

NOTE H - FAIR VALUE MEASUREMENTS	12 Months Ended
	Apr. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE H – FAIR VALUE MEASUREMENTS The Company follows the guidance established pursuant to ASC 820, which established a framework for measuring fair value, and expands disclosure about fair value measurements. ASC 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for identical assets and liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets but corroborated by market data. Level 3: Unobservable inputs when there is little or no market data available, thereby requiring an entity to develop its own assumptions. The fair value hierarchy gives the lowest priority to Level 3 inputs. The table below summarizes the fair values of our financial liabilities that are required to be carried on a recurring basis as of April 30, 2015: Fair Value at Fair Value Measurement Using April 30, 2015 Level 1 Level 2 Level 3 Derivative liability $ 1,605,535 - - $ 1,605,535 Derivative liability $ 1,605,535 - - $ 1,605,535 The following is a description of the valuation methodologies used for these items: Derivative liability

NOTE I - INCOME TAXES

NOTE I - INCOME TAXES	12 Months Ended
	Apr. 30, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE I - INCOME TAXES At April 30, 2015 and 2014, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $36,891,436 and $32,060,454, respectively, that may be used to offset future taxable income. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is more likely than not that, the benefits will not be realized. Also, due to change in the control after reverse acquisition of Sparta Commercial Services, Inc., the Company's past accumulated losses to be carried forward may be limited. Components of deferred tax assets as of April 30, 2015 and 2014 are as follows: April 30, 2015 2014 Noncurrent: Net operating loss carry forward $ 10,329,233 $ 8,976,606 Valuation allowance (10,329,233 ) (8,976,606 ) Net deferred tax asset $ - $ - The valuation allowance and increased by $1,352,627 and $908,514 during the years ended April 30, 2015 and 2014, respectively.

NOTE J - STOCK OPTIONS AND WARR

NOTE J - STOCK OPTIONS AND WARRANTS	12 Months Ended
	Apr. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE J - STOCK OPTIONS AND WARRANTS Options: On April 29, 2005, the Company issued to the Chief Operating Officer non-qualified stock options to purchase 11,667 shares of the Company's common stock, subject to vesting conditions, at an exercise price of $45.375 per share. The options have a five-year life from vesting. All of these options have expired. During the year ended April 30, 2007, the Company granted options to purchase an aggregate of 57,334 shares of common stock to one employee and one Director. 53,334 of the options are exercisable at a price of $14.355 per share and 4,000 are exercisable at $9.00 per share. At grant date, 13,334 options vested immediately. The vested and unvested options were initially valued at $636,433 using the Black-Scholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 131%; (3) risk-free interest rate of 5.04% and 5.24%, vest over a 36-month period and expire if unexercised in five years. 41,334 of these options have expired. During the year ended April 30, 2008, the Company granted options to purchase an aggregate of 15,600 shares of common stock to thirteen employees exercisable at $7.50 per share. Because of separation from employment, 11,600 unexercised options were cancelled. The remaining vested and unvested options had an initial value of $23,019 using the Black-Scholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 143%; (3) risk-free interest rate of 4.76%, vest over a 48-month period and expire if unexercised in ten years. During the year ended April 30, 2011, the Company issued stock options, exercisable at $1.875 per share until May 12, 2015, subject to vesting at the rate of 20% on the grant date, 40% on May 12, 2012, and 40% on May 12, 2014, to the following officers and directors: Anthony Havens, 88,967 options; Kristian Srb, 32,867 options; Richard Trotter, 53,550 options; Jeffrey Bean, 12,750 options; Anthony Adler, 53,267 options; and Sandra Ahman, 41,934 options. The vested and unvested options were initially valued at $409,790 using the Black-Scholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 271; (3) risk-free interest rate of 0.89%, vest over a 36-month period and expire if unexercised in five years. $163,322 of the remaining initial value were charged to expense in fiscal year end 2013. During the year ended April 30, 2011, the Company issued to four employees under the Company’s 2005 Stock Incentive Compensation Plan options to purchase a total of 28,667 shares of common stock at $1.65 per share until December 1, 2018, subject to vesting at the rate of 40% on the grant date, 20% on December 1, 2011, 20% on December 1, 2014 and 20% on December 1, 2015. As of April 30, 2011, the vested and unvested options were initially valued at $42,961 using the Black-Scholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 250; (3) risk-free interest rate of 2.33%, vest over a 48-month period and expire if unexercised in ten years. $6,444 and $8,592 of the initial value were charged to expense in fiscal year end 2014 and 2013, respectively. During the year ended April 30, 2012, the Company issued to two directors, 13,334, five year options each. The options are exercisable at $0.60 per share and have been valued at $5,955 each using the Black-Scholes option pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 227%; (3) risk-free interest rate of 0.41%, vest over a 36-month period and expire if unexercised in five years. The Company charged $4,764 and $4,170 to expenses for the fiscal years ended 2014 and 2013, respectively. During the fiscal year ended April 30, 2015, four employees agreed to exchange 3,999 options exercisable at $7.50 per share and 28,667 options exercisable at $ 1.65 per share for 113,338 shares of the Company’s common stock, valued at $77,460. The shares will vest as follows: 37,780 shares on June 30, 2014; 37,777 shares on June 30, 2015; and 37,777 shares on June 30, 2016. Only 31,780 shares of the initial 37,780 shares were issued during the year ended April 30, 2015. The shares were authorized/issued from the 2005 Stock Incentive Compensation Plan. Pursuant to resolutions of the Company’s Board of Directors in August 2014, the exercise price on the 327,335 options held by the Company’ s officers and directors was reduced to $0.50 per share from exercise prices ranging from $0.60 to $14.355, and the expiration dates were extended by two years. The $63,149 valuation of this action was fully expensed during the year. No options were granted during the fiscal year ended April 30, 2015. The following table summarizes common stock options issued to officers, directors and employees outstanding and the related exercise price. Options Outstanding Options Exercisable Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price Options 327,335 2.22 $ 0.50 327,335 $ 0.50 Transactions involving stock options issued to officers, directors and employees are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at April 30, 2013 379,667 $ 3.20 Granted - - Exercised - - Canceled or expired (19,666 ) (20.05 ) Outstanding at April 30, 2014 360,001 $ 2.41 Granted - - Exercised (32,666 ) (2.37 ) Canceled or expired - - Outstanding at April 30, 2015 327,335 $ 0.50 No options were granted during the fiscal years ended April 30, 2015 and 2014. Warrants: No warrants were granted during the year ended April 30, 2014. During the year ended April 30, 2015, the Company issued two warrants to purchase an aggregate of 190,000 shares of common stock to a consultant. The warrant to purchase 150,000 shares were initially valued at $30,918 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 140%, (3) risk-free interest rate of 0.95%, and (4) expected life of 3 years. The warrant to purchase 40,000 shares were initially valued at $7, 707 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 140%, (3) risk-free interest rate of 1.62%, and (4) expected life of 5 years. The warrants have exercise prices of $0.40 and $0.80 respectively, and are fully vested. The Company adopted SFAS No. 123(R) during third quarter of Fiscal year 2006, which no longer permits the use of the intrinsic value method under APB No. 25. The Company uses the modified prospective method to adopt SFAS No. 123(R), which requires compensation expense to be recorded for all stock-based compensation granted on or after January 1, 2006, as well the unvested portion of previously granted options. The Company is recording the compensation expense on a straight-line basis, generally over the explicit service period of three years. The Company made no stock-based compensation grants prior to the adoption of Statement 123(R) and therefore has no unrecognized stock compensation related liabilities or expense unvested or vested prior to 2006. The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock issued to non-employees of the Company. Warrants Outstanding Warrants Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.275 25,938 .86 $ 1.275 25,938 $ 1.275 $ 0.8475 123,145 1.15 $ 0.8475 123,145 $ 0.8475 $ 0.80 20,000 2.67 $ 0.80 20,000 $ 0.80 $ 0.75 21,680 1.30 $ 0.75 21,680 $ 0.75 $ 0.65 40,000 5 $ 0.65 40,000 $ 0.65 $ 0.60 40,000 2.16 $ 0.60 40,000 $ 0.60 $ 0.40 150,000 2 $ 0.40 150,000 $ 0.40 420,763 1.02 $ 0.66 420,763 $ 0.66 Transactions involving stock warrants issued to non-employees are summarized as follows: Number of Shares Weighted Average Exercise Price Per Share Outstanding at April 30, 2013 439,196 $ 1.27 Granted - - Exercised - - Canceled or expired (41,311 ) (5.40 ) Outstanding at April 30, 2014 397,885 1.99 Granted 190,000 0.45 Exercised (167,122 ) (0.8475 ) Canceled or expired - - Outstanding at April 30, 2015 420,763 $ 0.66 No non-employee warrants were granted during the year ended April 30, 2014.The weighted-average fair value of stock warrants granted to non-employees during the year ended April 30, 2015 was $0.20, and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes option-pricing model are as follows: 2015 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date 1.09% - Expected stock price volatility 140% - Expected dividend payout - - Expected option life-years 3.42 - The amount of the initial expenses charged to operations for compensatory warrants granted in exchange for services was $38,625 for the year ended April 30, 2015. The Company's derivative financial instruments consist of embedded derivatives related to the short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company's common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity's Own Equity ("ASC 815-40"), as a result of entering into the Convertible Notes Payable, the Company is required to classify all other non-employee stock options and warrants as derivative liabilities and mark them to market at each reporting date. Any change in fair value inclusive of modifications of terms will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income.

NOTE K - COMMITMENTS AND CONTIN

NOTE K - COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Apr. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE K - COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Our executive offices are located at 370 Lexington Avenue, Suite 1806, New York, NY 10017. We have an agreement for use of office space at this location under a sub-lease expiring on June 29, 2015. The office space contains approximately 2,800 square feet. For the year ended April 30, 2015, the rent was $185,213. For the year ending April 30, 2016, the rent is $229,830 and for the remaining two months of our sub-lease ending June 30, 2016 the rent is $38,305. Employment and Consulting Agreements The Company does not have employment agreements with any of its non-executive employees. The Company has consulting agreements with outside contractors to provide marketing and financial advisory services. The agreements are generally for a term of 12 months from inception and renewable automatically from year to year unless either the Company or consultant terminates such engagement by written notice. The Company entered into an employment agreement, dated as of July 12, 2004, with Anthony L. Havens, our Chief Executive Officer. The employment is for a term of five years. The employment term is to be automatically extended for one five-year period, and additional one-year periods, unless written notice is given three months prior to the expiration of any such term that the term will not be extended. The agreement was automatically extended for one year on July 12, 2015. He is entitled to six weeks of paid vacation per year, and health insurance, short-term and long-term disability insurance, retirement benefits, fringe benefits, and other employee benefits on the same basis as is generally made available to other senior executives. He did not receive any equity compensation as part of this agreement. Litigation As at April 30, 2015, we were not a party to any material pending legal proceeding except as stated below. From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. On December 18, 2012, the Company filed suit in the United States District Court for the Southern District Court of New York against a former credit provider. The suit sought damages arising out of the credit provider’s termination of the Company’s credit line in 2009. The defendant counterclaimed for recovery of legal fees under an indemnification clause contained in one of the loan documents. The matter proceeded to trial in May 2015, and the Court thereafter issued a decision finding in favor of the defendant on the Company’s claims. The defendant now seeks recovery of approximately $2 million in legal fees, relying on the contractual indemnity clause. The Company believes that it has good and valid defenses to the claim, including that the indemnification clause only applies to third party claims; however, there can be no assurance that the Court will agree with the Company’s arguments. The defendant’s motion is currently scheduled to be heard in September 2015. The Company is currently considering an appeal of the Court's decision on the Company's claims.

NOTE L - NON-CASH FINANCIAL INF

NOTE L - NON-CASH FINANCIAL INFORMATION	12 Months Ended
	Apr. 30, 2015
Disclosure Text Block Supplement [Abstract]
Additional Financial Information Disclosure [Text Block]	NOTE L - NON-CASH FINANCIAL INFORMATION Subsequent to April 30, 2015 the Company: During the year ended April 30, 2015, the Company: · Issued 167,260 shares of common stock that were classified as to be issued at April 30, 2014. · Issued 1,353,830 shares of common stock (of which, 51,000 shares remained to be issued at April 30, 2015) valued at $181,912 pursuant to the terms of various notes. · Derivative liability reclassification of $768,174. · Issued 9,883,187 shares of common stock (of which 2,063,350 shares remained to be issued at April 30, 2015) for conversion of notes, interest, and accounts payable of $764,942. During the year ended April 30, 2014, the Company: · Issued 567,240 shares of common stock that were classified as to be issued at April 30, 2013. · Issued 158,766 shares of common stock valued at $113, 260 pursuant to the terms of various notes. · Derivative liability reclassification of $518,379. · Issued 1,888,804 shares for conversion of notes, interest, and accounts payable of $776,686. · Issued 20,000 shares of common stock, valued at $6,200, to a note holder as inducement.

NOTE M - SUBSEQUENT EVENTS

NOTE M - SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE M - SUBSEQUENT EVENTS Subsequent to April 30, 2015 the Company: · Sold 760,456 shares of restricted common stock to an accredited investor for $20,000. · Issued 391,059 shares of restricted common stock valued at $11,078 to two six-note holders pursuant to the terms of their notes. · Issued 2,846,000 shares of restricted common stock valued at $82,080 to two consultants. · Issued 2,024,371 shares restricted common stock that had been classified as to be issued at April 30, 2015. · Issued 340,000 shares of common stock in partial settlement of $14,500 of accounts payable. · Issued 22,049,916 shares of common stock to ten note holders upon conversion of $374,152 of notes payable. · Issued 35,056 shares of common stock to three employees pursuant to vesting terms of prior stock grant awards. · Repaid $173,000 of convertible notes. · Borrowed a $33,000, 8% note due February 21, 2016 and a $38,000 8% note due April 17, 2016. Both notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the note is paid in full. · Borrowed a $55,000, 8% note due April 30, 2016 and a $100,000 8% note due April 30, 2016. Both notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest trading price for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). In the event the notes are not paid when due, the interest rate is increased to twenty-four percent until the note is paid in full. · Borrowed a $55,000 8% convertible note due May 27, 2016, and a $58,000 8% convertible note due July 8, 2016 of which $25,000 was due to be paid July 29, 2015. The notes are convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion. In the event the notes are not paid when due, the interest rate is increased to fifteen percent until the notes are paid in full. · Borrowed a $31,900 10% convertible note due July 28, 2016. The note is convertible at a 42% discount from the lowest closing price for the twenty trading days prior to conversion. In the event the notes are not paid when due, the interest rate is increased to fifteen percent until the notes are paid in full. · Borrowed $27,500, (the initial tranche of a $165,000 5% convertible note) due June 15, 2016. The lender may lend additional consideration to the Company in such amounts and at such dates as lender may choose in its sole discretion. The principal sum due to lender shall be prorated based on the consideration actually paid by lender (plus an approximate 10% original issue discount that is prorated based on the consideration actually paid by the lender as well as any other interest or fees) such that the Company is only required to repay the amount funded and the Company is not required to repay any unfunded portion of this note. The maturity date of each note is one year from the effective date of each payment and is the date upon which the principal sum of this note, as well as any unpaid interest and other fees, shall be due and payable. The conversion price for the notes is the lesser of $0.60 or 70% of the lowest closing price during the 20 trading days immediately before the day the conversion notice is delivered to the Company. · Borrowed a $22,500, 8% convertible note due July 19, 2016. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing bid price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). In the event the notes are not paid when due, the interest rate is increased to twenty-four percent until the notes are paid in full. · Borrowed a $50,000, 8% convertible note due June 2, 2016. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing bid price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). In the event the notes are not paid when due, the interest rate is increased to twenty-four percent until the notes are paid in full. · Borrowed from four accredited investors, four one-year notes at 10% interest as follows: $25,000 due June 29, 2016, $10,000 due June 29, 2016, $5,000 due July 20, 2016, and $21,000 due July 22, 2016. As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note. The notes are convertible at $0.30 per share at the Company’s option if, and only if the closing price of Company’s common stock meets or exceeds $0.30 per share for ten consecutive trading days prior to any conversion. · Borrowed from three accredited investors, nine one-year notes at 10% interest as follows: $50,000 due May 5, 2016, $32,000 due May 13, 2016, $50,000 due May 18, 2016, $20,000 due May 28, 2016, $25,000 due May 29, 2016, $50,000 due June 24, 2016, $22,500 due July 8, 2016, $20,000 due July 14, 2016, and $25,000 Due July 31, 2016. As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note.

NOTE N - GOING CONCERN MATTERS

NOTE N - GOING CONCERN MATTERS	12 Months Ended
	Apr. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE N - GOING CONCERN MATTERS The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying consolidated financial statements during the period October 1, 2001 (date of inception) through April 30, 2015, the Company has incurred a cumulative net loss of $49,178,453. During the year ended April 30, 2015, the Company incurred a net loss of $4,921,148. As of April 30, 2015, the Company had a deficit net worth of $5,939,102. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time. The Company's existence is dependent upon management's ability to develop profitable operations. Management is devoting substantially all of its efforts to developing its business and raising capital and there can be no assurance that the Company's efforts will be successful. While, the planned principal operations have commenced, no assurance can be given that management's actions will result in profitable operations or the resolution of its liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern. In order to improve the Company's liquidity, the Company's management is actively pursuing additional equity financing through discussions with investment bankers and private investors. There can be no assurance the Company will be successful in its effort to secure additional equity financing.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Apr. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Business and Basis of Presentation Since May 2010, the Company has concentrated its efforts on developing and marketing vehicle history reports, over the internet, and mobile apps for vehicle dealers and other market segments. Historically, the Company had been in the business as an originator and indirect lender for consumer retail installment loans and consumer lease financing for the purchase or lease of new and used motorcycles. These consumer financing products were discontinued during the fiscal year ending April 30, 2013 (see Discontinued Operations). The Company continues to offer a leasing program, on a pass through basis, for municipalities.
Use of Estimates, Policy [Policy Text Block]	Estimates The preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations As discussed in NOTE C, in the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of RISCs, and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Information Technology: Revenues from mobile app products are recognized on a cash basis. Revenues from History Reports are recognized on both a cash basis and a deferral basis depending on the nature of the transaction. Discontinued Operations: Revenues from RISCs and leases The RISCs are secured by liens on the titles to the vehicles. The RISCs are accounted for as loans. Upon purchase, the RISCs appear on our balance sheet as RISC loans receivable current and long term. When the RISC is entered into our accounting system, based on the customer's APR (interest rate), an amortization schedule for the loan on a simple interest basis is created. Interest is computed by taking the principal balance times the APR rate then divided by 365 days to get your daily interest amount. The daily interest amount is multiplied by the number of days from the last payment to get the interest income portion of the payment being applied. The balance of the payment goes to reducing the loan principal balance. Our leases are accounted for as either operating leases or direct financing leases. At the inception of operating leases, no lease revenue is recognized and the leased motorcycles, together with the initial direct costs of originating the lease, which are capitalized, appear on the balance sheet as "motorcycles under operating leases-net". The capitalized cost of each motorcycle is depreciated over the lease term, on a straight-line basis, down to the original estimate of the projected value of the motorcycle at the end of the scheduled lease term (the "Residual"). Monthly lease payments are recognized as rental income. An acquisition fee classified as fee income on the financial statements is received and recognized in income at the inception of the lease. Direct financing leases are recorded at the gross amount of the lease receivable, and unearned income at lease inception is amortized over the lease term. We realize gains and losses as the result of the termination of leases, both at and prior to their scheduled termination, and the disposition of the related motorcycle. The disposal of motorcycles, which reach scheduled termination of a lease, results in a gain or loss equal to the difference between proceeds received from the disposition of the motorcycle and its net book value. Net book value represents the residual value at scheduled lease termination. Lease terminations that occur prior to scheduled maturity because of the lessee's voluntary request to purchase the vehicle have resulted in net gains, equal to the excess of the price received over the motorcycle's net book value. Early lease terminations also occur because of (i) a default by the lessee, (ii) the physical loss of the motorcycle, or (iii) the exercise of the lessee's early termination. In those instances, we receive the proceeds from either the resale or release of the repossessed motorcycle, or the payment by the lessee's insurer. We record a gain or loss for the difference between the proceeds received and the net book value of the motorcycle. We charge fees to manufacturers and other customers related to creating a private label version of our financing program including web access, processing credit applications, consumer contracts and other related documents and processes. Fees received are amortized and booked as income over the length of the contract.
Website Development Costs [Policy Text Block]	Website Development Costs The Company recognizes website development costs in accordance with ASC 350-50, "Accounting for Website Development Costs."
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents For the purpose of the accompanying financial statements, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred income taxes are provided using the asset and liability method for financial reporting purposes in accordance with the provisions of ASC 740-10, "Accounting for Income Taxes" ASC 740-10
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company adopted ASC 820,” Fair Value Measurements” (“ · Level 1 — · Level 2 — · Level 3 — This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs may not always be available.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets In accordance ASC 360-10, “ Impairment or Disposal of Long-Lived Assets
Segment Reporting, Policy [Policy Text Block]	Segment Information The Company adopted ASC 280-10 “ Disclosures about Segments of an Enterprise and Related Information In the second quarter of fiscal 2013, the Company’s Board of Directors approved management’s recommendation to discontinue the Company’s consumer lease and loan lines of business and the sale of all of the Company’s portfolio of RISCs and a portion of its portfolio of leases. The sale was consummated in that quarter. The assets and liabilities have been accounted for as discontinued operations in the Company’s consolidated balance sheets for all periods presented. The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. As these lines of business were discontinued during the fiscal year ending April 30, 2013, the Company has discontinued segment reporting.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation The Company adopted ASC 718-10 “Accounting for Stock Compensation” (“ASC 718-10”) which records compensation expense on a straight-line basis, generally over the explicit service period of three to five years. ASC 718-10 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s Consolidated Statement of Operations. The Company is using the Black-Scholes option-pricing model as its method of valuation for share-based awards. The Company’s determination of fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and certain other market variables such as the risk free interest rate.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows: Leasehold improvements 3 years Furniture and fixtures 7 years Website costs 3 years Computer Equipment 5 years
Advertising Costs, Policy [Policy Text Block]	Advertising Costs The Company follows a policy of charging the costs of advertising to expenses incurred. During the years ended April 30, 2015 and 2014, the Company’s continuing operations incurred advertising costs of $7,519 and $39,519, respectively.
Earnings Per Share, Policy [Policy Text Block]	Net Loss Per Share The Company uses ASC 260-10, “ Earnings Per Share Per share basic and diluted net loss attributable to common stockholders amounted to $0.18 and $0.19 for the year ended April 30, 2015, respectively, and $0.16 and $0.19 for the year ended April 30, 2014, respectively. At April 30, 2015 and 2014, 20,081,014 (including 2,356,598 shares to be issued included on the balance sheet) and 6,076,389 (including 283,777 shares to be issued included on the balance sheet) potential shares, respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to conform to prior periods' data to the current presentation. These reclassifications had no effect on reported losses.
Derivatives, Policy [Policy Text Block]	Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of April 30, 2015, which consist of convertible instruments and rights to shares of the Company’s common stock, and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described.
Debt, Policy [Policy Text Block]	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of “Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments 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 to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares 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. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or applications to specific industries and are not expected to have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

NOTE A - SUMMARY OF ACCOUNTIN22

NOTE A - SUMMARY OF ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2015
Estimated Useful Lives [Member]
NOTE A - SUMMARY OF ACCOUNTING POLICIES (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Estimated useful lives of major depreciable assets are as follows: Leasehold improvements 3 years Furniture and fixtures 7 years Website costs 3 years Computer Equipment 5 years

NOTE B - PROPERTY AND EQUIPME23

NOTE B - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Apr. 30, 2015
Property and Equipment [Member]
NOTE B - PROPERTY AND EQUIPMENT (Tables) [Line Items]
Property, Plant and Equipment [Table Text Block]	Major classes of property and equipment at April 30, 2015 and 2014 consist of the followings: 2015 2014 Computer equipment, software and furniture $ 213,262 $ 209,341 Less: accumulated depreciation (203,215 ) (199,367 ) Net property and equipment $ 10,047 $ 9,974

NOTE C - DISCONTINUED OPERATI24

NOTE C - DISCONTINUED OPERATIONS (Tables) - Consumer Lease and Loan Lines of Business [Member]	12 Months Ended
	Apr. 30, 2015
NOTE C - DISCONTINUED OPERATIONS (Tables) [Line Items]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The operating results related to these lines of business have been included in discontinued operations in the Company’s consolidated statements of loss for all periods presented. The following table presents summarized operating results for those discontinued operations. Fiscal Year Ended April 30, April 30, 2015 2014 Revenues $ 41,714 $ 122,373 Net loss $ (246,537 ) $ (280,441 )
Schedule of Property Subject to or Available for Operating Lease [Table Text Block]	Motorcycles and other vehicles under operating leases at April 30, 2015 and 2014 consist of the following: 2015 2014 Motorcycles and other vehicles $ 22,086 $ 60,686 Less: accumulated depreciation (13,455 ) (5,016 ) Motorcycles and other vehicles, net of accumulated depreciation 8,631 55,670 Less: estimated reserve for residual values (2,437 ) (4,252 ) Motorcycles and other vehicles under operating leases, net $ 6,194 $ 51,418
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The following is a schedule by years of minimum future rentals (excluding residual values of $27,460) on non-cancelable operating leases as of April 30, 2015: Year ending April 30, 2016 $ 27,460 2017 - Total $ 27,460
Schedule of Short-term Debt [Table Text Block]	2015 2014 Secured, subordinated individual lender (a) $ 58,037 $ 117,508 Secured, subordinated individual lender (b) 12,080 12,912 Total $ 70,117 $ 130,420 (a) The Company had financed certain of its leases and RISCs through two third parties. The repayment terms are generally one year to five years and the notes are secured by the underlying assets. The weighted average interest rate at April 30, 2015 is 15.29%. (b) On October 31, 2008, the Company purchased certain loans secured by a portfolio of secured motorcycle leases (“Purchased Portfolio”) for a total purchase price of $100,000. The Company paid $80,000 at closing, $10,000 in April 2009 and agreed to pay the remaining $10,000 upon receipt of additional Purchase Portfolio documentation. As of April 30, 2015, no such documents have been received. Proceeds from the Purchased Portfolio started accruing to the Company beginning November 1, 2008. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 (“Senior Secured Note”) in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 (“Senior Secured Note”) in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. The Company was obligated to pay any remainder of the Senior Secured Note by November 1, 2009, which was extended to August 15, 2015, and has granted the note holder a security interest in the Purchased Portfolio. On January 31, 2013, the holder converted $50,000 of the outstanding balance of the Note into 60,606 shares of the Company’s restricted common stock.
Schedule of Maturities of Long-term Debt [Table Text Block]	At April 30, 2015, the notes payable mature as follows: Year ended April 30, Amount 2016 $ 70,117 2017 - Total Due $ 70,117

NOTE D - NOTES PAYABLE (Tables)

NOTE D - NOTES PAYABLE (Tables)	12 Months Ended
	Apr. 30, 2015
NOTE D - NOTES PAYABLE (Tables) [Line Items]
Schedule of Debt [Table Text Block]	Notes Payable April 30, 2015 April 30, 2014 Notes convertible at holder’s option (a) $ 2,707,080 $ 1,901,263 Notes convertible at Company’s option (b) 15,000 - Notes with interest only convertible at Company’s option (c) 285,000 390,000 Non-convertible notes payable d) 393,500 25,000 Subtotal 3,400,580 2,316,263 Less, Debt discount (762,426 ) (296,384 ) Total $ 2,638,154 $ 2,019,879 (a) Notes convertible at holder’s option consists of: (ii) (a) a $33,500, 6% note due June 30, 2015, and (b) a $40,000 note due December 23, 2015. The Company has recorded beneficial conversion discounts totaling $85,465 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 4,753,694 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; (iii) (a) a $25,000, 12% convertible debenture due May 27, 2014 (the “Debenture”). The Debenture is convertible at $0.59 per share. The Company issued the holder 5,000 shares of its restricted common stock as inducement for the loan, and (b) a $50,000, 12% debenture, due March 20, 2015, convertible at the holder’s option at $0.59 per share), the Company issued the holder 10,000 shares of its restricted common stock as inducement for the loan. In fiscal 2014, the Company has recorded a $50,000 beneficial conversion discount for this note. The discount is being fully amortized over the term of the note; If the Company has not redeemed the outstanding principal and accrued interest of both Debentures in cash by their Maturity Dates and the original Debenture between the Holder and the Company dated September 19, 2007 is no longer outstanding, then for every 30 day period past the Maturity Date of which the principal balance an any accrued interest of this Debenture remain outstanding, the Company shall issue the Holder the greater of (i) 1,333 shares of the Company’s restricted common stock or (ii) the number of shares of the Company’s restricted common stock equal to $2,000 determined on the basis of the volume weighted average closing price “VWACP” of the Company’s common stock for the five consecutive trading days immediately prior to the 19th of each month (for a day to be included in the calculation, there must have been at least 100 shares traded on that day). As long as the Company remains current on the payment of the shares under Paragraph 12 of the Debentures, the Debentures shall be considered past due but not in default. (iv) seven notes aggregating $118,250, all due August 15, 2015 with interest ranging from 15% to 20%, with accrued interest compounding monthly at 8%. On one $25,000 note, which had been past due, the Company is paying 667 monthly penalty shares until the note is paid in full. All of the notes are convertible at the holder’s option at $0.25 per share. In fiscal 2012, the Company has recorded a $5,340 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (v) three notes aggregating $106,250, all due August 15, 2015 with interest ranging from 20% to 25% with accrued interest compounding monthly at 8%, all of the notes are convertible at the holder’s option at $0.25 per share. In fiscal 2012, the Company has recorded a $6,120 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (vi) (a) $59,000, 5% convertible note due December 16, 2015. This is the final tranche of a $165,000 note. The conversion price is the lesser of $1.20 or 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $29,333 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note, and (b) a $27,500 5% convertible note due February 25, 2017. This is the initial tranche of a $165,000 note. The conversion price is 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $21,079 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note. The Company has reserved up to 2,400,000 shares of its common stock for conversion pursuant to the terms of the notes. (viii) (a) a $25,000 8% convertible note due April 27, 2015, (b) a $55,000 8% convertible note due January 26, 2016, and (c) a $57,200 8% convertible note due January 26, 2016. The notes are convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion. The Company has recorded a $100,699 beneficial conversion discount for the notes. The discounts are being fully amortized over the initial term of the notes. The Company had reserved up to 5,106,571 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to fifteen percent until the notes are paid in full; (ix) (a) a $33,000, 8% note due August 16, 2015; and (b) a $33,000, 8% note due October 5, 2015. The Company has recorded a beneficial conversion discount of $32,904 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 1,735,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full; (x) a $44,770, 5% note due April 15, 2016. In fiscal 2014, the Company has recorded a beneficial conversion discount of $35,816 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at the rate of 1.5 shares of common stock for each dollar converted. In the event the note is not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; and (xi) a $55,000, 12% note due June 22, 2015. The Company has recorded a beneficial conversion discount of $48,015 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 58% multiplied by the average of the three lowest trades in the twenty trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 2,000,000 shares of its common stock for conversion pursuant to the terms of the note. (xii) (a) $55,000 outstanding under a $220,000, 10% note due May 24, 2015 and (b) $55,000 outstanding under the same note due July 27, 2015. The Company has recorded a beneficial conversion discount of $105,364 for the notes. The discount is being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion of 58% multiplied by the lowest trading price in the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,000,000 shares of its common stock for conversion pursuant to the terms of the notes. (xiii) (a) a $55,125, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $55,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $42,500 outstanding under a $50,000, 8% convertible note due April 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); and (c) a $52,500, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $52,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xiv) a $50,000, 10% convertible note due December 15, 2015. The Company has recorded a beneficial conversion discount of $39,400 for the note. The discount is being fully amortized over the term of the notes. The note is convertible at the note holder’s option at a variable conversion prices such that during the period during which the note is outstanding at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). (xv) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $35,000 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvi) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (b) $42,900 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvii) (a) a $33,000, 8% note due November 25, 2015; and (b) a $38,000, 8% note due January 17, 2016. The Company has recorded a beneficial conversion discount of $51,414 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 5,650,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full; (xviii) (a) two $30,000, 8% notes both due 4/14/16. The Company has recorded a beneficial conversion discount of $45,000 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 4,999,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full. (xix) a $25,000, 8% note due 4/22/16. The Company has recorded a beneficial conversion discount of $19,723 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”). The Company has reserved up to 1,529,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the note is not paid when due, the interest rate is increased to twenty-two percent until the note paid in full. (b) Notes convertible at the Company’s option consist of: (i) a $15,000, 10% note due 4/22/16. The note is convertible at the Company’s option, at a price of thirty ($0.30) cents per share only if, prior to any conversion, the closing price of the Company’s common stock has equaled or exceeded thirty ($0.30) cents per share for ten (10) consecutive trading days. The Company issued the Noteholder 37,500 shares of its restricted common stock as an inducement for the loan. If the note is not paid in full on or before maturity, the Company shall issue the noteholder 1,000 shares of its restricted common stock for each month, or portion thereof, that the note remains unpaid. (c) Notes with interest only convertible at Company’s option consist of: (i) a 22% note in the amount of $10,000 due May 31, 2015 with interest convertible at the Company’s option at $1.50 per share; (ii) a $25,000 note due May 1, 2011, which was extended to October 31, 2013. The Company is paying the note holder 3,333 shares per month until the note is paid or renegotiated. So long as the Company pays the monthly shares this note is not in default. Interest is payable on the $10,000 note at the Company’s option and on the $25,000 note at the holder’s option in cash or in shares at the rate of $1.50 per share; (iii) a $210,000, 12.462% note due April 30, 2014, but subsequently amended to such time as the lawsuit filed by the Company (see: PART II, ITEM 1 LEGAL PROCEEDINGS) is fully adjudicated. Interest is payable quarterly with a minimum or $600 in cash with the balance payable in cash or stock at the Company’s options calculated as the volume weighted average price of the Company’s common stock for the ten day trading period immediately preceding the last day of each three month period; (iv) a $25,000 10% note due February 2, 2016, the Company issued the note holder 110,000 shares of its common stock in connection with this loan Pursuant to the terms of this note, the Company is required to issue to the note holder 5,000 shares of its common stock for each month or portion thereof that the note remains unpaid. Interest is payable on all this note at the Company’s option in cash or in shares at the rate of $0.15 per share; and (v) a $15,000 5% note due May 31, 2015, the Company issued the note holder 5,000 shares of its common stock in connection with this loan. (d) Non-convertible notes consist of: (i) a $25,000 note due May 31, 2015 that bears no interest. Pursuant to the terms of this note, the Company is required to issue to the note holder 1,000 shares of its common stock for each month or portion thereof that the note remains unpaid; (ii) a $75,000, 20% note due September 18, 2015. The Company has reserved 2,519,597 shares of the Company’s restricted common stock as collateral for the loan. The Company issued this noteholder 106,700 shares of restricted common stock as inducement for the loan and 417,891 shares of common stock to extend the maturity date of the note from March 18, 2015 to September 18, 2015; (iii) a $30,000, 8% note due December 31, 2014. The Company agreed to issue 10,000 shares of restricted common stock as an inducement for the loan and pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid; (iv) a $100,000, 8% note due July 31, 2016. This note is collateralized by a security deposit in the amount of $76,610 held by the Company’s landlord; a $30,000, 10% note due April 20, 2016, and a $50,000, 10% note due April 22, 2016; (v) a $50,000, 20% note due September 18, 2015. The Company has reserved 1,672,241 shares of the Company’s restricted common stock as collateral for the loan. The Company issued this Noteholder 272,331 shares of restricted common stock as inducement for the loan; and (vi) a $33,500, 10% note due April 30, 2015. The Company agreed to pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid.
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	No non-employee warrants were granted during the year ended April 30, 2014.The weighted-average fair value of stock warrants granted to non-employees during the year ended April 30, 2015 was $0.20, and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes option-pricing model are as follows: 2015 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date 1.09% - Expected stock price volatility 140% - Expected dividend payout - - Expected option life-years 3.42 -
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The value of the derivative liability was re-assessed as of April 30, 2015 resulting in a loss to the consolidated statement of operations of $318,372 for the year ended April 30, 2015. April 30, 2015 Opening balance $ 601,000 Derivative liability reclassified to additional paid in capital 768,174 Derivative financial liability arising on the issue of convertible notes 554,733 Fair value adjustments (318,372 ) Closing balance $ 1,605,535
Warrant [Member]
NOTE D - NOTES PAYABLE (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The change in fair value of the derivative liabilities of warrants outstanding at April 30, 2015 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.09% to 1.32% Expected stock price volatility 230% Expected dividend payout 0 Expected options life in years Ranging from 0.59 years to 4.51 years
Debt [Member]
NOTE D - NOTES PAYABLE (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The change in fair value of the derivative liabilities of convertible notes outstanding at April 30, 2015 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.001% to 0.24% Expected stock price volatility 230% Expected dividend payout 0 Expected options life in years Ranging from 0. years to 1 year

NOTE G - NONCONTROLLING INTER26

NOTE G - NONCONTROLLING INTEREST (Tables)	12 Months Ended
	Apr. 30, 2015
Noncontrolling Interest [Abstract]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Table Text Block]	For the fiscal years ended April 30, 2015 and 2014, the non-controlling interest is summarized as follows: Amount Balance at April 30, 2013 $ 723,191 Noncontrolling interest’s share of losses (53,767 ) Balance at April 30, 2014 $ 669,424 Noncontrolling interest’s share of losses (17,076 ) Balance at April 30, 2015 $ 652,348

NOTE H - FAIR VALUE MEASUREME27

NOTE H - FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Apr. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The table below summarizes the fair values of our financial liabilities that are required to be carried on a recurring basis as of April 30, 2015: Fair Value at Fair Value Measurement Using April 30, 2015 Level 1 Level 2 Level 3 Derivative liability $ 1,605,535 - - $ 1,605,535 Derivative liability $ 1,605,535 - - $ 1,605,535

NOTE I - INCOME TAXES (Tables)

NOTE I - INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2015
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Components of deferred tax assets as of April 30, 2015 and 2014 are as follows: April 30, 2015 2014 Noncurrent: Net operating loss carry forward $ 10,329,233 $ 8,976,606 Valuation allowance (10,329,233 ) (8,976,606 ) Net deferred tax asset $ - $ -

NOTE J - STOCK OPTIONS AND WA29

NOTE J - STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Apr. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	The following table summarizes common stock options issued to officers, directors and employees outstanding and the related exercise price. Options Outstanding Options Exercisable Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price Options 327,335 2.22 $ 0.50 327,335 $ 0.50
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Transactions involving stock options issued to officers, directors and employees are summarized as follows: Number of Shares Weighted Average Price Per Share Outstanding at April 30, 2013 379,667 $ 3.20 Granted - - Exercised - - Canceled or expired (19,666 ) (20.05 ) Outstanding at April 30, 2014 360,001 $ 2.41 Granted - - Exercised (32,666 ) (2.37 ) Canceled or expired - - Outstanding at April 30, 2015 327,335 $ 0.50
Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Table Text Block]	The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock issued to non-employees of the Company. Warrants Outstanding Warrants Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.275 25,938 .86 $ 1.275 25,938 $ 1.275 $ 0.8475 123,145 1.15 $ 0.8475 123,145 $ 0.8475 $ 0.80 20,000 2.67 $ 0.80 20,000 $ 0.80 $ 0.75 21,680 1.30 $ 0.75 21,680 $ 0.75 $ 0.65 40,000 5 $ 0.65 40,000 $ 0.65 $ 0.60 40,000 2.16 $ 0.60 40,000 $ 0.60 $ 0.40 150,000 2 $ 0.40 150,000 $ 0.40 420,763 1.02 $ 0.66 420,763 $ 0.66
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Transactions involving stock warrants issued to non-employees are summarized as follows: Number of Shares Weighted Average Exercise Price Per Share Outstanding at April 30, 2013 439,196 $ 1.27 Granted - - Exercised - - Canceled or expired (41,311 ) (5.40 ) Outstanding at April 30, 2014 397,885 1.99 Granted 190,000 0.45 Exercised (167,122 ) (0.8475 ) Canceled or expired - - Outstanding at April 30, 2015 420,763 $ 0.66
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	No non-employee warrants were granted during the year ended April 30, 2014.The weighted-average fair value of stock warrants granted to non-employees during the year ended April 30, 2015 was $0.20, and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes option-pricing model are as follows: 2015 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date 1.09% - Expected stock price volatility 140% - Expected dividend payout - - Expected option life-years 3.42 -

NOTE A - SUMMARY OF ACCOUNTIN30

NOTE A - SUMMARY OF ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
NOTE A - SUMMARY OF ACCOUNTING POLICIES (Details) [Line Items]
Advertising Expense	$ 7,519	$ 39,519
Earnings Per Share, Basic	$ (0.18)	$ 0.16
Earnings Per Share, Diluted	$ (0.19)	$ 0.19
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	20,081,014	6,076,389
Common Stock To Be Issued [Member]
NOTE A - SUMMARY OF ACCOUNTING POLICIES (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,356,598	283,777

NOTE A - SUMMARY OF ACCOUNTIN31

NOTE A - SUMMARY OF ACCOUNTING POLICIES (Details) - Schedule of Estimated Useful Lives of Property and Equipment	12 Months Ended
	Apr. 30, 2015
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Useful Lives	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful Lives	7 years
Website Costs [Member]
Property, Plant and Equipment [Line Items]
Useful Lives	3 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful Lives	5 years

NOTE B - PROPERTY AND EQUIPME32

NOTE B - PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization	$ 3,848	$ 4,572

NOTE B - PROPERTY AND EQUIPME33

NOTE B - PROPERTY AND EQUIPMENT (Details) - Schedule of Property and Equipment - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Schedule of Property and Equipment [Abstract]
Computer equipment, software and furniture	$ 213,262	$ 209,341
Less: accumulated depreciation	(203,215)	(199,367)
Net property and equipment	$ 10,047	$ 9,974

NOTE C - DISCONTINUED OPERATI34

NOTE C - DISCONTINUED OPERATIONS (Details)	Jan. 31, 2013USD ($)shares	Oct. 31, 2008USD ($)	Apr. 30, 2009USD ($)	Aug. 12, 2015shares	Apr. 30, 2015USD ($)	Apr. 30, 2014USD ($)shares
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment					$ (3,921)	$ 0
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares				22,049,916		1,888,804
Consumer Lease and Loan Lines of Business [Member] | Asset-backed Securities, Securitized Loans and Receivables [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net					$ 8,743	$ 0
Number of Notes					2
Disposal Group Including Discountinued Operations, Interest Receivable					$ 1,265	2,180
Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Other					0	0
Financing Receivable, Allowance for Credit Losses					$ 0	1,124
Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Effective Percentage					15.29%
Property, Plant and Equipment, Additions		$ 100,000
Payments to Acquire Property, Plant, and Equipment		80,000	$ 10,000
Other Accrued Liabilities						10,000
Debt Instrument, Face Amount		150,000
Proceeds from Secured Notes Payable		$ 100,000
Debt Instrument, Maturity Date		Aug. 15, 2015
Debt Conversion, Converted Instrument, Amount	$ 50,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | shares	60,606
Vehicles [Member] | Consumer Lease and Loan Lines of Business [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Depreciation and Amortization, Discontinued Operations					$ 28,736	$ 29,411
Property, Plant, and Equipment, Salvage Value					$ 27,460
Minimum [Member] | Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Debt Instrument, Term					1 year
Maximum [Member] | Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) [Line Items]
Debt Instrument, Term					5 years

NOTE C - DISCONTINUED OPERATI35

NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Abstract]
Revenues	$ 41,714	$ 122,373
Net loss	$ (246,537)	$ (280,441)

NOTE C - DISCONTINUED OPERATI36

NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Property Subject to or Available for Operating Lease - Consumer Lease and Loan Lines of Business [Member] - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Property Subject to or Available for Operating Lease [Line Items]
Motorcycles and other vehicles	$ 22,086	$ 60,686
Less: accumulated depreciation	(13,455)	(5,016)
Motorcycles and other vehicles, net of accumulated depreciation	8,631	55,670
Less: estimated reserve for residual values	(2,437)	(4,252)
Motorcycles and other vehicles under operating leases, net	$ 6,194	$ 51,418

NOTE C - DISCONTINUED OPERATI37

NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Future Minimum Rental Payments for Operating Leases	Apr. 30, 2015USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2,016	$ 27,460
2,017	0
Total	$ 27,460

NOTE C - DISCONTINUED OPERATI38

NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Short-term Debt - USD ($)		Apr. 30, 2015	Apr. 30, 2014
Short-term Debt [Line Items]
Senior subordinated notes		$ 70,117	$ 130,420
Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
Short-term Debt [Line Items]
Senior subordinated notes		70,117	130,420
RISCs and Leases Financed Through Third Parties [Member] | Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
Short-term Debt [Line Items]
Senior subordinated notes	[1]	58,037	117,508
Senior Note to Purchase Portfolio [Member] | Secured Debt [Member] | Consumer Lease and Loan Lines of Business [Member]
Short-term Debt [Line Items]
Senior subordinated notes	[2]	$ 12,080	$ 12,912
[1]	The Company had financed certain of its leases and RISCs through two third parties. The repayment terms are generally one year to five years and the notes are secured by the underlying assets. The weighted average interest rate at April 30, 2015 is 15.29%.
[2]	On October 31, 2008, the Company purchased certain loans secured by a portfolio of secured motorcycle leases ("Purchased Portfolio") for a total purchase price of $100,000. The Company paid $80,000 at closing, $10,000 in April 2009 and agreed to pay the remaining $10,000 upon receipt of additional Purchase Portfolio documentation. As of April 30, 2015, no such documents have been received. Proceeds from the Purchased Portfolio started accruing to the Company beginning November 1, 2008. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 ("Senior Secured Note") in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. To finance the purchase, the Company issued a $150,000 Senior Secured Note dated October 31, 2008 ("Senior Secured Note") in exchange for $100,000 from the holder. Terms of the Senior Secured Note require the Company to make semi-monthly payments in amounts equal to all net proceeds from Purchased Portfolio lease payments and motorcycle asset sales received until the Company has paid $150,000 to the holder. The Company was obligated to pay any remainder of the Senior Secured Note by November 1, 2009, which was extended to August 15, 2015, and has granted the note holder a security interest in the Purchased Portfolio. On January 31, 2013, the holder converted $50,000 of the outstanding balance of the Note into 60,606 shares of the Company's restricted common stock.

NOTE C - DISCONTINUED OPERATI39

NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Maturities of Long-term Debt - USD ($)	Apr. 30, 2015	Apr. 30, 2014
NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Maturities of Long-term Debt [Line Items]
Total Due	$ 2,638,154	$ 2,019,879
Consumer Lease and Loan Lines of Business [Member]
NOTE C - DISCONTINUED OPERATIONS (Details) - Schedule of Maturities of Long-term Debt [Line Items]
2,016	70,117
2,017	0
Total Due	$ 70,117

NOTE D - NOTES PAYABLE (Details

NOTE D - NOTES PAYABLE (Details)	12 Months Ended
	Apr. 30, 2015USD ($)$ / sharesshares	Apr. 30, 2014USD ($)	Apr. 30, 2013USD ($)	Apr. 30, 2012USD ($)
NOTE D - NOTES PAYABLE (Details) [Line Items]
Amortization of Debt Discount (Premium)	$ 1,013,934	$ 417,291
Derivative, Gain (Loss) on Derivative, Net	(318,372)	(166,932)
Note Convertible at Holder's Option #1 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 1,163,369
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Apr. 30, 2014
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.495
Debt Instrument, Convertible, Beneficial Conversion Feature			$ 663,403
Note Convertible at Holder's Option #2-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 33,500
Debt Instrument, Interest Rate, Stated Percentage	6.00%
Debt Instrument, Maturity Date	Jun. 30, 2015
Note Convertible at Holder's Option #2-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 40,000
Note Convertible at Holder's Option #2 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 85,465
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	4,753,694
Debt Instrument, Default Interest Rate, Percentage	18.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #3-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Maturity Date	May 27, 2014
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.59
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares	5,000
Note Convertible at Holder's Option #3-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Maturity Date	Mar. 20, 2015
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.59
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares	10,000
Convertible at the Holder's Options #3 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature		50,000
Debt Instrument, Convertible, Terms of Conversion Feature	If the Company has not redeemed the outstanding principal and accrued interest of both Debentures in cash by their Maturity Dates and the original Debenture between the Holder and the Company dated September 19, 2007 is no longer outstanding, then for every 30 day period past the Maturity Date of which the principal balance an any accrued interest of this Debenture remain outstanding, the Company shall issue the Holder the greater of (i) 1,333 shares of the Company’s restricted common stock or (ii) the number of shares of the Company’s restricted common stock equal to $2,000 determined on the basis of the volume weighted average closing price “VWACP” of the Company’s common stock for the five consecutive trading days immediately prior to the 19th of each month (for a day to be included in the calculation, there must have been at least 100 shares traded on that day). As long as the Company remains current on the payment of the shares under Paragraph 12 of the Debentures, the Debentures shall be considered past due but not in default.
Note Convertible at Holder's Option #4 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 118,250
Debt Instrument, Maturity Date	Aug. 15, 2015
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.25
Debt Instrument, Convertible, Beneficial Conversion Feature				$ 5,340
Number of Notes	7
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	15.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	20.00%
Accrued Interest, Monthly Compounding Interest Rate	8.00%
Note Convertible at Holder's Option #4 [Member] | Convertible Notes Payable [Member] | Past Due Monthly Penalty [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Stock Issued During Period, Shares, Other (in Shares) | shares	667
Note Convertible at Holder's Option #5 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 106,250
Debt Instrument, Maturity Date	Aug. 15, 2015
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.25
Debt Instrument, Convertible, Beneficial Conversion Feature				$ 6,120
Number of Notes	3
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	20.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	25.00%
Accrued Interest, Monthly Compounding Interest Rate	8.00%
Note Convertible at Holder's Option #6-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 59,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 29,333
Debt Instrument, Convertible, Terms of Conversion Feature	The conversion price is the lesser of $1.20 or 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding.
Note Convertible at Holder's Option #6-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	Feb. 25, 2017
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 21,079
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	2,400,000
Debt Instrument, Convertible, Terms of Conversion Feature	The conversion price is 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding.
Note Convertible at Holder's Option #7-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	Jan. 28, 2015
Note Convertible at Holder's Option #7-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Note Convertible at Holder's Option #7-C [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Note Convertible at Holder's Option #7 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature		59,437
Debt Instrument, Convertible, Terms of Conversion Feature	The conversion price for the notes is the lesser of $0.60 or 70% of the lowest closing price during the 20 trading days immediately before the day the conversion notice is delivered to the Company. (In the case that conversion shares are not deliverable by DWAC, the principal amount of the note shall be increased by $10,000, and the conversion price shall be redefined to equal the lesser of (a) $0.60 or (b) 50% of the lowest closing price during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding.
Debt Instrument, Description	This lender has committed to lend up to $165,000. The lender may lend additional consideration to the Company in such amounts and at such dates as lender may choose in its sole discretion.
Debt Instrument, Payment Terms	The principal sum due to lender shall be prorated based on the consideration actually paid by lender (plus an approximate 10% original issue discount that is prorated based on the consideration actually paid by the lender as well as any other interest or fees) such that the Company is only required to repay the amount funded and the Company is not required to repay any unfunded portion of this note.
Debt Instrument, Maturity Date, Description	The maturity date of each note is one year from the effective date of each payment and is the date upon which the principal sum of this note, as well as any unpaid interest and other fees, shall be due and payable.
Note Convertible at Holder's Option #7-D [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 13,900
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Jun. 1, 2014
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	8,750,000
Debt Instrument, Convertible, Terms of Conversion Feature	Conversion Price for this note is the lesser of $0.50 or 70% of the lowest closing prices during the 20 trading days immediately before the day the conversion notice is delivered to the Company.
Convertible Notes Payable, Current	$ 490
Note Convertible at Holder's Option #8-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Apr. 27, 2015
Number of Notes	25,000
Note Convertible at Holder's Option #8-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 55,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Convertible at Holder's Option #8-C [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 57,200
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Convertible at Holder's Option #8 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 100,699
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	5,106,571
Debt Instrument, Default Interest Rate, Percentage	15.00%
Debt Instrument, Convertible, Terms of Conversion Feature	convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion.
Note Convertible at Holder's Option #9-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 33,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Aug. 16, 2015
Note Convertible at Holder's Option #9-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 33,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Convertible at Holder's Option #9 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 32,904
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	1,735,000
Debt Instrument, Default Interest Rate, Percentage	22.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #10 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 44,770
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Convertible, Beneficial Conversion Feature		$ 35,816
Debt Instrument, Default Interest Rate, Percentage	18.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at the rate of 1.5 shares of common stock for each dollar converted.
Note Convertible at Holder's Option #11 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 55,000
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 48,015
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	2,000,000
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 58% multiplied by the average of the three lowest trades in the twenty trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #12-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 55,000
Debt Instrument, Maturity Date	May 24, 2015
Note Convertible at Holder's Option #12 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 220,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 105,364
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	7,000,000
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible at the note holder’s option at a variable conversion of 58% multiplied by the lowest trading price in the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #12-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 55,000
Note Convertible at Holder's Option #13-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 55,125
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Dec. 9, 2015
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 55,000
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #13-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 42,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Apr. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 50,000
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #13 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	7,094,000
Note Convertible at Holder's Option #13-C [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 52,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Dec. 9, 2015
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 52,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #14 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 39,400
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion prices such that during the period during which the note is outstanding at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #15-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 27,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #15-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 35,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 50,000
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #15 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	7,094,000
Note Convertible at Holder's Option #15-C [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 22,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 22,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #15-D [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,250
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 27,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #16-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 27,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #16-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 42,900
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 50,000
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #16 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	7,094,000
Note Convertible at Holder's Option #16-C [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 22,500
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 22,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #16-D [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 27,250
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Mar. 16, 2016
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 27,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Holder's Option #17-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 33,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Nov. 25, 2015
Note Convertible at Holder's Options #17-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 38,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Convertible at Holder's Option #17 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 51,414
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	5,650,000
Debt Instrument, Default Interest Rate, Percentage	22.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”).
Note Convertible at Holder's Option #18 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 45,000
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	4,999,000
Debt Instrument, Default Interest Rate, Percentage	22.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Number of Notes	2
Note Convertible at Holder's Option #18-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 30,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Apr. 14, 2016
Note Convertible at Holder's Option #18-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 30,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Convertible at Holder's Option #19 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Convertible, Beneficial Conversion Feature	$ 19,723
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	1,529,000
Debt Instrument, Default Interest Rate, Percentage	22.00%
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Note Convertible at Company's Option #1 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 15,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares	37,500
Debt Instrument, Convertible, Terms of Conversion Feature	The note is convertible at the Company’s option, at a price of thirty ($0.30) cents per share only if, prior to any conversion, the closing price of the Company’s common stock has equaled or exceeded thirty ($0.30) cents per share for ten (10) consecutive trading days.
Debt Default, Short-term Debt, Description of Violation or Event of Default	If the note is not paid in full on or before maturity, the Company shall issue the noteholder 1,000 shares of its restricted common stock for each month, or portion thereof, that the note remains unpaid.
Convertible Notes with Interest Only, Convertible at Company's Option #1 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 10,000
Debt Instrument, Interest Rate, Stated Percentage	22.00%
Debt Instrument, Maturity Date	May 31, 2015
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 1.50
Convertible Notes with Interest Only, Convertible at Company's Option #2 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Maturity Date	Oct. 31, 2013
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 1.50
Debt Instrument, Monthly Penalty Shares (in Shares) | shares	3,333
Convertible Notes with Interest Only, Convertible at Company's Option #3 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 210,000
Debt Instrument, Interest Rate, Stated Percentage	12.462%
Debt Instrument, Maturity Date	Apr. 30, 2014
Debt Instrument, Payment Terms	Interest is payable quarterly with a minimum or $600 in cash with the balance payable in cash or stock at the Company’s options calculated as the volume weighted average price of the Company’s common stock for the ten day trading period immediately preceding the last day of each three month period
Convertible Notes with Interest Only, Convertible at Company's Option #4 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Feb. 2, 2016
Debt Instrument, Convertible, Conversion Price (in Dollars per share) | $ / shares	$ 0.15
Stock Issued During Period, Shares, Other (in Shares) | shares	110,000
Debt Instrument, Monthly Penalty Shares (in Shares) | shares	5,000
Convertible Notes with Interest Only, Convertible at Company's Option #5 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 15,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	May 31, 2015
Stock Issued During Period, Shares, Other (in Shares) | shares	5,000
Note Payable #1 [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 25,000
Debt Instrument, Maturity Date	May 31, 2015
Stock Issued During Period, Shares, Other (in Shares) | shares	1,000
Note Payable #2 [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 75,000
Debt Instrument, Interest Rate, Stated Percentage	20.00%
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	2,519,597
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares	106,700
Stock Issued During Period, Shares, Other (in Shares) | shares	417,891
Note Payable #5 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Maturity Date	Sep. 18, 2015
Note Payable #5 [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	20.00%
Common Stock, Capital Shares Reserved for Future Issuance (in Shares) | shares	1,672,241
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares) | shares	272,331
Note Payable #3 [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 30,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Dec. 31, 2014
Debt Instrument, Payment Terms	The Company agreed to issue 10,000 shares of restricted common stock as an inducement for the loan and pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid
Note Payable #4-A [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 100,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Maturity Date	Jul. 31, 2016
Debt Instrument, Collateral Amount	$ 76,610
Note Payable #4-B [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 30,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Apr. 20, 2016
Note Payable #4-C [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Apr. 22, 2016
Note Payable #6 [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Maturity Date	Apr. 30, 2015
Note Payable #6 [Member] | Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 33,500
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Payment Terms	The Company agreed to pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid.
Debt Instrument, Final Tranche [Member] | Note Convertible at Holder's Option #6-A [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 165,000
Debt Instrument, Tranche One [Member] | Note Convertible at Holder's Option #6-B [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 165,000

NOTE D - NOTES PAYABLE (Detai41

NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble - USD ($)		Apr. 30, 2015	Apr. 30, 2014
NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble [Line Items]
Note payable, gross		$ 3,400,580	$ 2,316,263
Less, Debt discount		(762,426)	(296,384)
Total		2,638,154	2,019,879
Loans Payable [Member]
NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble [Line Items]
Note payable, gross	[1]	393,500	25,000
Note Convertible at Holder's Option [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble [Line Items]
Note payable, gross	[2]	2,707,080	1,901,263
Note Convertible at Company's Option [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble [Line Items]
Note payable, gross	[3]	15,000	0
Note with Interest Only, Convertible at Company's Option [Member] | Convertible Notes Payable [Member]
NOTE D - NOTES PAYABLE (Details) - Schedule of Notes Payble [Line Items]
Note payable, gross	[4]	$ 285,000	$ 390,000
[1]	(d) Non-convertible notes consist of: (i) a $25,000 note due May 31, 2015 that bears no interest. Pursuant to the terms of this note, the Company is required to issue to the note holder 1,000 shares of its common stock for each month or portion thereof that the note remains unpaid; (ii) a $75,000, 20% note due September 18, 2015. The Company has reserved 2,519,597 shares of the Company's restricted common stock as collateral for the loan. The Company issued this noteholder 106,700 shares of restricted common stock as inducement for the loan and 417,891 shares of common stock to extend the maturity date of the note from March 18, 2015 to September 18, 2015; (iii) a $30,000, 8% note due December 31, 2014. The Company agreed to issue 10,000 shares of restricted common stock as an inducement for the loan and pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid; (iv) a $100,000, 8% note due July 31, 2016. This note is collateralized by a security deposit in the amount of $76,610 held by the Company's landlord; a $30,000, 10% note due April 20, 2016, and a $50,000, 10% note due April 22, 2016; (v) a $50,000, 20% note due September 18, 2015. The Company has reserved 1,672,241 shares of the Company's restricted common stock as collateral for the loan. The Company issued this Noteholder 272,331 shares of restricted common stock as inducement for the loan; and (vi) a $33,500, 10% note due April 30, 2015. The Company agreed to pay the holder 1,000 shares per month for each month or fraction thereof the note remains unpaid.
[2]	Notes convertible at holder's option consists of: (i) a $1,163,369, 8% note originally due April 30, 2014, but subsequently amended to such time as the lawsuit filed by the Company (see: PART II, ITEM 1 LEGAL PROCEEDINGS) is fully adjudicated, convertible at the holder's option at $0.495 per share. The Company had recorded a $663,403 beneficial conversion discount for this note, which was fully amortized during fiscal 2013; (ii) (a) a $33,500, 6% note due June 30, 2015, and (b) a $40,000 note due December 23, 2015. The Company has recorded beneficial conversion discounts totaling $85,465 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder's option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company had reserved up to 4,753,694 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; (iii) (a) a $25,000, 12% convertible debenture due May 27, 2014 (the "Debenture"). The Debenture is convertible at $0.59 per share. The Company issued the holder 5,000 shares of its restricted common stock as inducement for the loan, and (b) a $50,000, 12% debenture, due March 20, 2015, convertible at the holder's option at $0.59 per share), the Company issued the holder 10,000 shares of its restricted common stock as inducement for the loan. In fiscal 2014, the Company has recorded a $50,000 beneficial conversion discount for this note. The discount is being fully amortized over the term of the note; If the Company has not redeemed the outstanding principal and accrued interest of both Debentures in cash by their Maturity Dates and the original Debenture between the Holder and the Company dated September 19, 2007 is no longer outstanding, then for every 30 day period past the Maturity Date of which the principal balance an any accrued interest of this Debenture remain outstanding, the Company shall issue the Holder the greater of (i) 1,333 shares of the Company's restricted common stock or (ii) the number of shares of the Company's restricted common stock equal to $2,000 determined on the basis of the volume weighted average closing price "VWACP" of the Company's common stock for the five consecutive trading days immediately prior to the 19th of each month (for a day to be included in the calculation, there must have been at least 100 shares traded on that day). As long as the Company remains current on the payment of the shares under Paragraph 12 of the Debentures, the Debentures shall be considered past due but not in default. (iv) seven notes aggregating $118,250, all due August 15, 2015 with interest ranging from 15% to 20%, with accrued interest compounding monthly at 8%. On one $25,000 note, which had been past due, the Company is paying 667 monthly penalty shares until the note is paid in full. All of the notes are convertible at the holder's option at $0.25 per share. In fiscal 2012, the Company has recorded a $5,340 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (v) three notes aggregating $106,250, all due August 15, 2015 with interest ranging from 20% to 25% with accrued interest compounding monthly at 8%, all of the notes are convertible at the holder's option at $0.25 per share. In fiscal 2012, the Company has recorded a $6,120 beneficial conversion discount for these notes. The discount is being fully amortized over the term of the notes; (vi) (a) $59,000, 5% convertible note due December 16, 2015. This is the final tranche of a $165,000 note. The conversion price is the lesser of $1.20 or 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $29,333 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note, and (b) a $27,500 5% convertible note due February 25, 2017. This is the initial tranche of a $165,000 note. The conversion price is 70% of the average of the three lowest closing prices during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company (In the case that conversion shares are not deliverable by DWAC an additional 5% discount will apply; and if the shares are chilled for deposit into the DTC system and only eligible for Xclearing deposit an additional 7.5% discount shall apply). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. The Company has recorded a $21,079 beneficial conversion discount for the note. The discount is being fully amortized over the initial term of the note. The Company has reserved up to 2,400,000 shares of its common stock for conversion pursuant to the terms of the notes. (vii) (a) a $27,500, 5% convertible note due January 28, 2015, (b) a $27,500, 5% convertible note due April 29, 2015 and (c) a $27,500 convertible note due January 28, 2016. This lender has committed to lend up to $165,000. The lender may lend additional consideration to the Company in such amounts and at such dates as lender may choose in its sole discretion. The principal sum due to lender shall be prorated based on the consideration actually paid by lender (plus an approximate 10% original issue discount that is prorated based on the consideration actually paid by the lender as well as any other interest or fees) such that the Company is only required to repay the amount funded and the Company is not required to repay any unfunded portion of this note. The maturity date of each note is one year from the effective date of each payment and is the date upon which the principal sum of this note, as well as any unpaid interest and other fees, shall be due and payable. The conversion price for the notes is the lesser of $0.60 or 70% of the lowest closing price during the 20 trading days immediately before the day the conversion notice is delivered to the Company. (In the case that conversion shares are not deliverable by DWAC, the principal amount of the note shall be increased by $10,000, and the conversion price shall be redefined to equal the lesser of (a) $0.60 or (b) 50% of the lowest closing price during the 20 trading days immediately previous to the day the conversion notice is delivered to the Company). Unless otherwise agreed in writing by both parties, at no time will the lender convert any amount of this note into common stock that would result in the lender owning more than 4.99% of the common stock outstanding. In fiscal 2014, the Company has recorded a $59,437 beneficial conversion discount for the notes. The discounts are being fully amortized over the terms of the notes; (d) $490 outstanding balance on a $13,900, 10% convertible note due June 1, 2014. The Conversion Price for this note is the lesser of $0.50 or 70% of the lowest closing prices during the 20 trading days immediately before the day the conversion notice is delivered to the Company. The Company has reserved up to 8,750,000 shares of its common stock for conversion pursuant to the terms of the notes (viii) (a) a $25,000 8% convertible note due April 27, 2015, (b) a $55,000 8% convertible note due January 26, 2016, and (c) a $57,200 8% convertible note due January 26, 2016. The notes are convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion. The Company has recorded a $100,699 beneficial conversion discount for the notes. The discounts are being fully amortized over the initial term of the notes. The Company had reserved up to 5,106,571 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to fifteen percent until the notes are paid in full; (ix) (a) a $33,000, 8% note due August 16, 2015; and (b) a $33,000, 8% note due October 5, 2015. The Company has recorded a beneficial conversion discount of $32,904 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder's option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company has reserved up to 1,735,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full; (x) a $44,770, 5% note due April 15, 2016. In fiscal 2014, the Company has recorded a beneficial conversion discount of $35,816 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at the rate of 1.5 shares of common stock for each dollar converted. In the event the note is not paid when due, the interest rate is increased to eighteen percent until the note is paid in full; and (xi) a $55,000, 12% note due June 22, 2015. The Company has recorded a beneficial conversion discount of $48,015 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 58% multiplied by the average of the three lowest trades in the twenty trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company had reserved up to 2,000,000 shares of its common stock for conversion pursuant to the terms of the note. (xii) (a) $55,000 outstanding under a $220,000, 10% note due May 24, 2015 and (b) $55,000 outstanding under the same note due July 27, 2015. The Company has recorded a beneficial conversion discount of $105,364 for the notes. The discount is being fully amortized over the term of the notes. The notes are convertible at the note holder's option at a variable conversion of 58% multiplied by the lowest trading price in the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company had reserved up to 7,000,000 shares of its common stock for conversion pursuant to the terms of the notes. (xiii) (a) a $55,125, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $55,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (b) $42,500 outstanding under a $50,000, 8% convertible note due April 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); and (c) a $52,500, 8% convertible note due December 9, 2015. The Company has recorded a beneficial conversion discount of $52,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the average of the three lowest closing prices in the fifteen trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate").The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xiv) a $50,000, 10% convertible note due December 15, 2015. The Company has recorded a beneficial conversion discount of $39,400 for the note. The discount is being fully amortized over the term of the notes. The note is convertible at the note holder's option at a variable conversion prices such that during the period during which the note is outstanding at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the five trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate").(xv) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (b) $35,000 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvi) (a) a $27,500, 8% convertible note due February 2, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (b) $42,900 outstanding under a $50,000, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $50,000 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (c) $22,500, 8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $22,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"); (d) $27,250,8% convertible note due March 16, 2016. The Company has recorded a beneficial conversion discount of $27,500 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by the lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company had reserved up to 7,094,000 shares of its common stock for conversion pursuant to the terms of the note. (xvii) (a) a $33,000, 8% note due November 25, 2015; and (b) a $38,000, 8% note due January 17, 2016. The Company has recorded a beneficial conversion discount of $51,414 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder's option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company has reserved up to 5,650,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full;(xviii) (a) two $30,000, 8% notes both due 4/14/16. The Company has recorded a beneficial conversion discount of $45,000 for the notes. The discounts are being fully amortized over the term of the notes. The notes are convertible at the note holder's option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company has reserved up to 4,999,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the notes are not paid when due, the interest rate is increased to twenty-two percent until the notes are paid in full.(xix) a $25,000, 8% note due 4/22/16. The Company has recorded a beneficial conversion discount of $19,723 for the note. The discount is being fully amortized over the term of the note. The note is convertible at the note holder's option at a variable conversion of 60% multiplied by lowest closing price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the "Discount Conversion Rate"). The Company has reserved up to 1,529,000 shares of its common stock for conversion pursuant to the terms of the notes. In the event the note is not paid when due, the interest rate is increased to twenty-two percent until the note paid in full.
[3]	Notes convertible at the Company's option consist of:(i) a $15,000, 10% note due 4/22/16. The note is convertible at the Company's option, at a price of thirty ($0.30) cents per share only if, prior to any conversion, the closing price of the Company's common stock has equaled or exceeded thirty ($0.30) cents per share for ten (10) consecutive trading days. The Company issued the Noteholder 37,500 shares of its restricted common stock as an inducement for the loan. If the note is not paid in full on or before maturity, the Company shall issue the noteholder 1,000 shares of its restricted common stock for each month, or portion thereof, that the note remains unpaid.
[4]	Notes with interest only convertible at Company's option consist of: (i) a 22% note in the amount of $10,000 due May 31, 2015 with interest convertible at the Company's option at $1.50 per share; (ii) a $25,000 note due May 1, 2011, which was extended to October 31, 2013. The Company is paying the note holder 3,333 shares per month until the note is paid or renegotiated. So long as the Company pays the monthly shares this note is not in default. Interest is payable on the $10,000 note at the Company's option and on the $25,000 note at the holder's option in cash or in shares at the rate of $1.50 per share; (iii) a $210,000, 12.462% note due April 30, 2014, but subsequently amended to such time as the lawsuit filed by the Company (see: PART II, ITEM 1 LEGAL PROCEEDINGS) is fully adjudicated. Interest is payable quarterly with a minimum or $600 in cash with the balance payable in cash or stock at the Company's options calculated as the volume weighted average price of the Company's common stock for the ten day trading period immediately preceding the last day of each three month period; (iv) a $25,000 10% note due February 2, 2016, the Company issued the note holder 110,000 shares of its common stock in connection with this loan Pursuant to the terms of this note, the Company is required to issue to the note holder 5,000 shares of its common stock for each month or portion thereof that the note remains unpaid. Interest is payable on all this note at the Company's option in cash or in shares at the rate of $0.15 per share; and (v) a $15,000 5% note due May 31, 2015, the Company issued the note holder 5,000 shares of its common stock in connection with this loan.

NOTE D - NOTES PAYABLE (Detai42

NOTE D - NOTES PAYABLE (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques - $ / shares	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	1.09%	0.00%
Expected stock price volatility	140.00%	0.00%
Expected options life in years	3 years 153 days
Warrant [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected stock price volatility	230.00%
Expected dividend payout (in Dollars per share)	$ 0
Minimum [Member] | Warrant [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	0.09%
Expected options life in years	215 days
Maximum [Member] | Warrant [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	1.32%
Expected options life in years	4 years 186 days

NOTE D - NOTES PAYABLE (Detai43

NOTE D - NOTES PAYABLE (Details) - Schedule of Fair Value of Convertible Notes	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	1.09%	0.00%
Expected stock price volatility	140.00%	0.00%
Expected dividend payout	0.00%	0.00%
Expected options life in years	3 years 153 days
Debt [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected stock price volatility	230.00%
Expected dividend payout	0.00%
Minimum [Member] | Debt [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	0.001%
Expected options life in years
Maximum [Member] | Debt [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Risk free interest rate	0.24%
Expected options life in years	1 year

NOTE D - NOTES PAYABLE (Detai44

NOTE D - NOTES PAYABLE (Details) - Fair Value, Net Derivative Liability Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Fair Value, Net Derivative Liability Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]
Derivative Liability	$ 601,000
Derivative liability reclassified to additional paid in capital	768,174	$ 518,379
Derivative financial liability arising on the issue of convertible notes	554,733
Fair value adjustments	(318,372)
Derivative Liability	$ 1,605,535	$ 601,000

NOTE E - LOANS PAYABLE TO REL45

NOTE E - LOANS PAYABLE TO RELATED PARTIES (Details)	Apr. 30, 2015USD ($)
Director [Member]
NOTE E - LOANS PAYABLE TO RELATED PARTIES (Details) [Line Items]
Due to Related Parties, Noncurrent	$ 372,093
Officer [Member]
NOTE E - LOANS PAYABLE TO RELATED PARTIES (Details) [Line Items]
Due to Related Parties, Noncurrent	$ 13,760

NOTE F - EQUITY INSTRUMENTS (De

NOTE F - EQUITY INSTRUMENTS (Details)	3 Months Ended	12 Months Ended
	Aug. 12, 2015shares	Apr. 30, 2015USD ($)$ / sharesshares	Apr. 30, 2014USD ($)$ / sharesshares	Nov. 30, 2009$ / sharesshares
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Preferred Stock, Shares Authorized		10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001	$ 0.001
Common Stock, Shares Authorized		750,000,000	750,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001	$ 0.001
Common Stock, Shares, Issued		43,238,320	20,987,353
Common Stock, Shares, Outstanding		43,238,320	20,987,353
Common stock to be issued, shares		4,609,828	283,777
Allocated Share-based Compensation Expense (in Dollars) | $		$ 430,402	$ 398,149
Stock Issued During Period, Value, New Issues (in Dollars) | $		$ 978,866	$ 1,298,977
Debt Conversion, Converted Instrument, Shares Issued	22,049,916		1,888,804
Debt Conversion, Original Debt, Amount (in Dollars) | $			$ 776,686
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		(32,666)	0
Stock Issued for Cash [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		9,655,415	31,780
Number of Accredited Investors		18	77,460
Stock Issued During Period, Value, New Issues (in Dollars) | $		$ 978,866
Stock to be Issued		9,487,478
Conversion of Convertible Notes and Accrued Interest [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Common stock to be issued, shares		1,353,830	122,451
Debt Conversion, Converted Instrument, Shares Issued		684,788
Debt Conversion, Original Debt, Amount (in Dollars) | $		$ 1,963,350
Stock Issued to Note Holder Pursuant to Terms of Note [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Common stock to be issued, shares			24,809
Debt Conversion, Converted Instrument, Shares Issued		51,000
Debt Conversion, Original Debt, Amount (in Dollars) | $		$ 181,912
Stock Issued to Consultants [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services		1,234,959
Stock Issued During Period, Value, Issued for Services (in Dollars) | $		$ 352,942
Stock Issued for Accounts Payable [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Common stock to be issued, shares			20,000
Debt Conversion, Converted Instrument, Shares Issued		60,000
Debt Conversion, Original Debt, Amount (in Dollars) | $		$ 538,160
Series A Preferred Stock [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Preferred Stock, Shares Authorized		35,850	35,850
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 100	$ 100
Preferred Stock, Shares Issued		125	125
Preferred Stock, Shares Outstanding		125	125
Preferred Stock, Dividend Rate, Percentage		6.00%
Convertible Preferred Stock, Terms of Conversion		convertible into shares of common stock at the rate of one preferred share into 8.55 shares of common stock
Convertible Preferred Stock, Shares Issued upon Conversion		8.55
Series B Preferred Stock [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Preferred Stock, Shares Authorized		1,000	1,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001	$ 0.001
Preferred Stock, Liquidation Preference Per Share (in Dollars per share) | $ / shares		$ 10,000
Preferred Stock, Shares Issued		0	157
Preferred Stock, Shares Outstanding		0	157
Preferred Stock, Shares to Be Issued		0	72.45
Preferred Stock, Dividend Rate, Percentage		10.00%
Series C Preferred Stock [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Preferred Stock, Shares Authorized		200,000	200,000	200,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Liquidation Preference Per Share (in Dollars per share) | $ / shares		$ 10		$ 10
Preferred Stock, Shares Issued		0	0
Preferred Stock, Shares Outstanding		0	0
Preferred Stock, Dividend Payment Terms		redeemable at the Company’s option at $10.00 per share, and is convertible at the option of the holder into shares of common stock as follows: the number of such shares of common stock to be received for each share of Series C Preferred Stock so converted shall be determined by (A) dividing the number of shares of Series C Preferred Stock to be converted by the weighted average closing price per share of the Company's common stock for the ten (10) trading days immediately preceding the date on which the Company agrees to issue shares of Series C Preferred Stock to such holder multiplied by (B) the Series C liquidation value.
Redemption of Preferred Shares for Note Subscription Receivable [Member] | Series B Preferred Stock [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Stock Redeemed or Called During Period, Value (in Dollars) | $		$ 2,118,309
Redemption of Preferred Shares for Interest Receivable [Member] | Series B Preferred Stock [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Stock Redeemed or Called During Period, Value (in Dollars) | $		$ 193,011
Employee [Member]
NOTE F - EQUITY INSTRUMENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		80,154
Stock Issued During Period, Value, Stock Options Exercised (in Dollars) | $		$ 100,000

NOTE G - NONCONTROLLING INTER47

NOTE G - NONCONTROLLING INTEREST (Details) - Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Abstract]
Balance	$ 669,424	$ 723,191
Noncontrolling interest’s share of losses	(17,076)	(53,767)
Balance	$ 652,348	$ 669,424

NOTE H - FAIR VALUE MEASUREME48

NOTE H - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($)	Apr. 30, 2015	Apr. 30, 2014
NOTE H - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 1,605,535	$ 601,000
Fair Value, Inputs, Level 1 [Member]
NOTE H - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	0
Fair Value, Inputs, Level 2 [Member]
NOTE H - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	0
Fair Value, Inputs, Level 3 [Member]
NOTE H - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 1,605,535

NOTE I - INCOME TAXES (Details)

NOTE I - INCOME TAXES (Details) - USD ($)	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 36,891,436	$ 32,060,454
Valuation Allowances and Reserves, Period Increase (Decrease)	$ 1,352,627	$ 908,514

NOTE I - INCOME TAXES (Detail50

NOTE I - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Apr. 30, 2015	Apr. 30, 2014
Noncurrent:
Net operating loss carry forward	$ 10,329,233	$ 8,976,606
Valuation allowance	(10,329,233)	(8,976,606)
Net deferred tax asset	$ 0	$ 0

NOTE J - STOCK OPTIONS AND WA51

NOTE J - STOCK OPTIONS AND WARRANTS (Details)	Apr. 30, 2008USD ($)$ / sharesshares	Apr. 30, 2007USD ($)$ / sharesshares	Apr. 29, 2005$ / sharesshares	Aug. 31, 2014USD ($)$ / sharesshares	Apr. 30, 2015USD ($)$ / sharesshares	Apr. 30, 2014USD ($)$ / sharesshares	Apr. 30, 2013USD ($)$ / sharesshares	Apr. 30, 2011USD ($)$ / sharesshares
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)					0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period (in Shares)					0	(19,666)
Share-based Compensation (in Dollars) | $					$ 430,402	$ 398,149
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)					327,335	360,001	379,667
Class of Warrant or Rights, Granted (in Shares)					190,000	0
Fair Value Assumptions, Expected Dividend Rate					0.00%	0.00%
Fair Value Assumptions, Expected Volatility Rate					140.00%	0.00%
Fair Value Assumptions, Risk Free Interest Rate					1.09%	0.00%
Fair Value Assumptions, Expected Term					3 years 153 days
Share-base Compensation Arrangement, by Share-based Payment Award, Amortization of Share-based Compensation Expenses, Period						3 years
Class of Warrant or Rights, Weighted-Average Exercise Price of Warrants or Rights, Granted (in Dollars per share) | $ / shares					$ 0.45	$ 0
Warrants Issued to Consultant [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Rights, Granted (in Shares)					2
Class of Warrants, Number of Shares Issued Upon Conversion of Warrants (in Shares)					190,000
Class of Warrant or Rights, Weighted-Average Exercise Price of Warrants or Rights, Granted (in Dollars per share) | $ / shares						$ 0.20
Warrant Issued to Consultant #1 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrants, Number of Shares Issued Upon Conversion of Warrants (in Shares)					150,000
Warrants, Fair Value of Warrants, Granted (in Dollars) | $					$ 30,918
Fair Value Assumptions, Expected Dividend Rate					0.00%
Fair Value Assumptions, Risk Free Interest Rate					0.95%
Fair Value Assumptions, Expected Term					3 years
Warrant Issued to Consultant #2 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrants, Number of Shares Issued Upon Conversion of Warrants (in Shares)					40,000
Warrants, Fair Value of Warrants, Granted (in Dollars) | $					$ 7,707
Fair Value Assumptions, Expected Dividend Rate					0.00%
Fair Value Assumptions, Expected Volatility Rate					140.00%
Fair Value Assumptions, Risk Free Interest Rate					1.62%
Fair Value Assumptions, Expected Term					5 years
Employee Stock Option [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares								$ 1.875
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars) | $								$ 409,790
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate								0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate								271.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								36 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term								5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate								0.89%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights								vesting at the rate of 20% on the grant date, 40% on May 12, 2012, and 40% on May 12, 2014
Share-based Compensation (in Dollars) | $							$ 163,322
Employee Stock Option [Member] | Chief Operating Officer [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)			11,667					53,550
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares			$ 45.375
Employee Stock Option [Member] | Employee and Director [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		57,334
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in Shares)		13,334
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars) | $		$ 636,433
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		131.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum		5.04%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum		5.24%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		36 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period (in Shares)		41,334
Employee Stock Option [Member] | Employee and Director [Member] | Options at $14.355 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		53,334
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares		$ 14.355
Employee Stock Option [Member] | Employee and Director [Member] | Options at $9.00 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		4,000
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares		$ 9
Employee Stock Option [Member] | Employee [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	15,600				113,338			28,667
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares	$ 7.50							$ 1.65
Number of employees	13	1			4			4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars) | $	$ 23,019				$ 77,460			$ 42,961
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%							0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	143.00%							250.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	48 months							48 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	10 years							10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period (in Shares)	11,600
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.76%							2.33%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights					shares will vest as follows: 37,780 shares on June 30, 2014; 37,777 shares on June 30, 2015; and 37,777 shares on June 30, 2016			vesting at the rate of 40% on the grant date, 20% on December 1, 2011, 20% on December 1, 2014 and 20% on December 1, 2015
Share-based Compensation (in Dollars) | $						$ 6,444	$ 8,592
Share-based Compensation Arrangement by Share-based Payment Award, Options, Issued (in Shares)					31,780
Employee Stock Option [Member] | Employee [Member] | Options at $7.50 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares					$ 7.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exchanged in Period (in Shares)					3,999
Employee Stock Option [Member] | Employee [Member] | Options at $1.65 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares					$ 1.65
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exchanged in Period (in Shares)					28,667
Employee Stock Option [Member] | Director [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)								32,867
Number of employees		1
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate							0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate							227.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							36 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term							5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							0.41%
Share-based Compensation (in Dollars) | $						$ 4,764	$ 4,170
Number of Directors							2
Employee Stock Option [Member] | Chief Executive Officer [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)								88,967
Employee Stock Option [Member] | Director #2 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)							13,334	12,750
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares							$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars) | $							$ 5,955
Employee Stock Option [Member] | Executive Vice President [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)								53,267
Employee Stock Option [Member] | Vice President [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)								41,934
Employee Stock Option [Member] | Director #1 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)							13,334
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares							$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars) | $							$ 5,955
Employee Stock Option [Member] | Officers and Directors [Member] | Amendment of Option Terms [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares				$ 0.50
Share-based Compensation (in Dollars) | $				$ 63,149
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)				327,335
Share-based Compensation Arrangement by Share-based Payment Award, Extension of Expiration Date				2 years
Minimum [Member] | Warrants Issued to Consultant [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares					$ 0.40
Minimum [Member] | Employee Stock Option [Member] | Officers and Directors [Member] | Original Option Terms [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares				$ 0.60
Maximum [Member] | Warrants Issued to Consultant [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share) | $ / shares					$ 0.80
Maximum [Member] | Warrant Issued to Consultant #1 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Fair Value Assumptions, Expected Volatility Rate					140.00%
Maximum [Member] | Employee Stock Option [Member] | Officers and Directors [Member] | Original Option Terms [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) [Line Items]
Share-based Compensation Arranagement by Share-based Payment Award, Options, Exercise Price (in Dollars per share) | $ / shares				$ 14.355

NOTE J - STOCK OPTIONS AND WA52

NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable - $ / shares	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014	Apr. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Abstract]
Options	327,335	360,001	379,667
Options	2 years 80 days
Options	$ 0.50	$ 2.41	$ 3.20
Options	327,335
Options	$ 0.50

NOTE J - STOCK OPTIONS AND WA53

NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Share-based Compensation, Stock Options, Activity - $ / shares	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Number of Shares, Options Outstanding	360,001	379,667
Weighted Average Price per Share, Options Outstanding	$ 2.41	$ 3.20
Number of Shares, Options Granted	0	0
Weighted Average Price per Share, Options Granted	$ 0	$ 0
Number of Shares, Options Exercised	(32,666)	0
Weighted Average Price per Share, Options Exercised	$ (2.37)	$ 0
Number of Shares, Options Canceled or Expired	0	(19,666)
Weighted Average Price per Share, Options Canceled or Expired	$ 0	$ (20.05)
Number of Shares, Options Outstanding	327,335	360,001
Weighted Average Price per Share, Options Outstanding	$ 0.50	$ 2.41

NOTE J - STOCK OPTIONS AND WA54

NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range - $ / shares	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014	Apr. 30, 2013
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Number Outstanding (in Shares)	420,763	397,885	439,196
Warrants Oustanding, Weighted Average Remaining Contractual Life	1 year 7 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.66	$ 1.99	$ 1.27
Warrants Exercisable, Number Exercisable (in Shares)	420,763
Warrants Exercisable, Weighted Average Exercise Price	$ 0.66
Warrants at $1.275 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 1.275
Warrants Oustanding, Number Outstanding (in Shares)	25,938
Warrants Oustanding, Weighted Average Remaining Contractual Life	313 days
Warrants Outstanding, Weighted Average Exercise Price	$ 1.275
Warrants Exercisable, Number Exercisable (in Shares)	25,938
Warrants Exercisable, Weighted Average Exercise Price	$ 1.275
Warrants at $0.8475 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.8475
Warrants Oustanding, Number Outstanding (in Shares)	123,145
Warrants Oustanding, Weighted Average Remaining Contractual Life	1 year 54 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.8475
Warrants Exercisable, Number Exercisable (in Shares)	123,145
Warrants Exercisable, Weighted Average Exercise Price	$ 0.8475
Warrants at $0.80 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.80
Warrants Oustanding, Number Outstanding (in Shares)	20,000
Warrants Oustanding, Weighted Average Remaining Contractual Life	2 years 244 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.80
Warrants Exercisable, Number Exercisable (in Shares)	20,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.80
Warrants at $0.75 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.75
Warrants Oustanding, Number Outstanding (in Shares)	21,680
Warrants Oustanding, Weighted Average Remaining Contractual Life	1 year 109 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.75
Warrants Exercisable, Number Exercisable (in Shares)	21,680
Warrants Exercisable, Weighted Average Exercise Price	$ 0.75
Warrants at $0.65 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.65
Warrants Oustanding, Number Outstanding (in Shares)	40,000
Warrants Oustanding, Weighted Average Remaining Contractual Life	5 years
Warrants Outstanding, Weighted Average Exercise Price	$ 0.65
Warrants Exercisable, Number Exercisable (in Shares)	40,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.65
Warrants at $0.60 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.60
Warrants Oustanding, Number Outstanding (in Shares)	40,000
Warrants Oustanding, Weighted Average Remaining Contractual Life	2 years 58 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.60
Warrants Exercisable, Number Exercisable (in Shares)	40,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.60
Warrants at $0.40 [Member]
NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range [Line Items]
Warrants Oustanding, Exercise Prices	$ 0.40
Warrants Oustanding, Number Outstanding (in Shares)	150,000
Warrants Oustanding, Weighted Average Remaining Contractual Life	2 years
Warrants Outstanding, Weighted Average Exercise Price	$ 0.40
Warrants Exercisable, Number Exercisable (in Shares)	150,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.40

NOTE J - STOCK OPTIONS AND WA55

NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - $ / shares	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Schedule of Stockholders' Equity Note, Warrants or Rights [Abstract]
Number of Shares, Warrants Outstanding	397,885	439,196
Weighted Average Exercise Price per Share, Warrants Outstanding	$ 1.99	$ 1.27
Number of Shares, Warrants Granted	190,000	0
Weighted Average Exercise Price per Share, Warrants Granted	$ 0.45	$ 0
Number of Shares, Warrants Exercised	(167,122)	0
Weighted Average Exercise Price per Share, Warrants Exercised	$ (0.8475)	$ 0
Number of Shares, Warrants Canceled or Expired	0	(41,311)
Weighted Average Exercise Price per Share, Warrants Canceled or Expired	$ 0	$ (5.40)
Number of Shares, Warrants Outstanding	420,763	397,885
Weighted Average Exercise Price per Share, Warrants Outstanding	$ 0.66	$ 1.99

NOTE J - STOCK OPTIONS AND WA56

NOTE J - STOCK OPTIONS AND WARRANTS (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	12 Months Ended
	Apr. 30, 2015	Apr. 30, 2014
Significant assumptions (weighted-average):
Risk-free interest rate at grant date	1.09%	0.00%
Expected stock price volatility	140.00%	0.00%
Expected dividend payout	0.00%	0.00%
Expected option life-years	3 years 153 days

NOTE K - COMMITMENTS AND CONT57

NOTE K - COMMITMENTS AND CONTINGENCIES (Details) - Apr. 30, 2015	USD ($)ft²
NOTE K - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 27,460
Other Commitments, Description	The agreements are generally for a term of 12 months from inception and renewable automatically from year to year unless either the Company or consultant terminates such engagement by written notice.
Consulting Agreement, Term of Agreement	12 months
Chief Executive Officer [Member] | Employment Agreement [Member]
NOTE K - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Other Commitments, Description	The employment term is to be automatically extended for one five-year period, and additional one-year periods, unless written notice is given three months prior to the expiration of any such term that the term will not be extended. The agreement was automatically extended for one year on July 12, 2015. He is entitled to six weeks of paid vacation per year, and health insurance, short-term and long-term disability insurance, retirement benefits, fringe benefits, and other employee benefits on the same basis as is generally made available to other senior executives.
Consulting Agreement, Term of Agreement	5 years
Building [Member]
NOTE K - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lease Expiration Date	Jun. 29, 2015
Area of Real Estate Property | ft²	2,800
Operating Leases, Rent Expense	$ 185,213
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 229,830
Lessor Leasing Arrangements, Operating Leases, Term of Contract	2 months
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Twelve Months	$ 38,305

NOTE L - NON-CASH FINANCIAL I58

NOTE L - NON-CASH FINANCIAL INFORMATION (Details) - USD ($)	3 Months Ended	12 Months Ended
	Aug. 12, 2015	Apr. 30, 2015	Apr. 30, 2014
NOTE L - NON-CASH FINANCIAL INFORMATION (Details) [Line Items]
Stock Issued		$ 167,260
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	22,049,916		1,888,804
Common stock to be issued, shares (in Shares)		4,609,828	283,777
Debt Conversion, Original Debt, Amount			$ 776,686
Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity		$ 768,174	518,379
Stock Issued During Period, Value, Other		$ 181,912	$ 113,260
Stock Issued to Note Holder Pursuant to Terms of Note [Member]
NOTE L - NON-CASH FINANCIAL INFORMATION (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		1,353,830	158,766
Common stock to be issued, shares (in Shares)		51,000
Debt Conversion, Original Debt, Amount		$ 181,912	$ 113,260
Conversion of Convertible Notes and Accrued Interest [Member]
NOTE L - NON-CASH FINANCIAL INFORMATION (Details) [Line Items]
Debt Conversion, Converted Instrument, Shares Issued (in Shares)		9,883,187
Common stock to be issued, shares (in Shares)		2,063,350
Debt Conversion, Original Debt, Amount		$ 764,942
Shares Previously Classified to be Issued [Member]
NOTE L - NON-CASH FINANCIAL INFORMATION (Details) [Line Items]
Stock Issued			$ 567,240
Stock Issued to Note Holder Pursuant to Terms of Note [Member]
NOTE L - NON-CASH FINANCIAL INFORMATION (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares)			20,000
Stock Issued During Period, Value, Other			$ 6,200

NOTE M - SUBSEQUENT EVENTS (Det

NOTE M - SUBSEQUENT EVENTS (Details) - USD ($)	Jul. 29, 2015	Aug. 12, 2015	Apr. 30, 2015	Apr. 30, 2014
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Value, New Issues			$ 978,866	$ 1,298,977
Stock Issued During Period, Value, Other			181,912	$ 113,260
Debt Conversion, Converted Instrument, Shares Issued		22,049,916		1,888,804
Debt Conversion, Original Debt, Amount				$ 776,686
Repayments of Convertible Debt			$ 778,000	$ 309,500
Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues		760,456
Stock Issued During Period, Value, New Issues		$ 20,000
Stock Issued During Period, Shares, Other		391,059
Stock Issued During Period, Value, Other		$ 11,078
Stock Issued During Period, Shares, Issued for Services		2,846,000
Stock Issued During Period, Value, Issued for Services		$ 82,080
Stockholders' Equity, Other Shares		2,024,371
Stock Issued During Period, Shares, Conversion of Convertible Securities		340,000
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 14,500
Debt Conversion, Converted Instrument, Shares Issued		374,152
Debt Conversion, Original Debt, Amount		$ 35,056
Repayments of Convertible Debt		173,000
Convertible Note #1 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 33,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Feb. 21, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		22.00%
Convertible Note #2 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 38,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Apr. 17, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest closing bid prices for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		22.00%
Convertible Note #3 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 55,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Apr. 30, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest trading price for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		24.00%
Convertible Note #4 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 100,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Apr. 30, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion prices such that during the period during which the notes are outstanding, with all notes convertible at 58% multiplied by the average of the three lowest trading price for the common stock during the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		24.00%
Convertible Note #5 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 55,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		May 27, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion
Debt Instrument, Default Interest Rate, Percentage		15.00%
Convertible Note #6 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Repayments of Convertible Debt	$ 25,000
Debt Instrument, Face Amount		$ 58,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Jul. 8, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at a 40% discount from the lowest closing price for the twenty trading days prior to conversion
Debt Instrument, Default Interest Rate, Percentage		15.00%
Convertible Note #7 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 31,900
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 28, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at a 42% discount from the lowest closing price for the twenty trading days prior to conversion
Debt Instrument, Default Interest Rate, Percentage		15.00%
Convertible Note #8 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 27,500
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Debt Instrument, Maturity Date		Jun. 15, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		conversion price for the notes is the lesser of $0.60 or 70% of the lowest closing price during the 20 trading days immediately before the day the conversion notice is delivered to the Company
Debt Instrument, Payment Terms		The principal sum due to lender shall be prorated based on the consideration actually paid by lender (plus an approximate 10% original issue discount that is prorated based on the consideration actually paid by the lender as well as any other interest or fees) such that the Company is only required to repay the amount funded and the Company is not required to repay any unfunded portion of this note.
Debt Instrument, Maturity Date, Description		The maturity date of each note is one year from the effective date of each payment and is the date upon which the principal sum of this note, as well as any unpaid interest and other fees, shall be due and payable
Convertible Note #9 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 22,500
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Jul. 19, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing bid price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		24.00%
Convertible Note #10 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 50,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Maturity Date		Jun. 2, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		convertible at the note holder’s option at a variable conversion of 60% multiplied by lowest closing bid price in the ten trading day period ending one trading day prior to the submission date of the conversion notice by the note holder to the Company (the “Discount Conversion Rate”)
Debt Instrument, Default Interest Rate, Percentage		24.00%
Convertible Note #11 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 25,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jun. 29, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		The notes are convertible at $0.30 per share at the Company’s option if, and only if the closing price of Company’s common stock meets or exceeds $0.30 per share for ten consecutive trading days prior to any conversion
Debt Instrument, Description		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #12 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 10,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jun. 29, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		The notes are convertible at $0.30 per share at the Company’s option if, and only if the closing price of Company’s common stock meets or exceeds $0.30 per share for ten consecutive trading days prior to any conversion
Debt Instrument, Description		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #13 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 5,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 20, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		The notes are convertible at $0.30 per share at the Company’s option if, and only if the closing price of Company’s common stock meets or exceeds $0.30 per share for ten consecutive trading days prior to any conversion
Debt Instrument, Description		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #14 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 21,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 22, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		The notes are convertible at $0.30 per share at the Company’s option if, and only if the closing price of Company’s common stock meets or exceeds $0.30 per share for ten consecutive trading days prior to any conversion
Debt Instrument, Description		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note.
Convertible Note #15 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 50,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		May 5, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #16 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 32,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		May 13, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #17 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 50,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		May 18, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #18 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 20,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		May 28, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #19 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 25,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		May 29, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #20 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 50,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jun. 24, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #21 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 22,500
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 8, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #22 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 20,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 14, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Convertible Note #23 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 25,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Maturity Date		Jul. 31, 2016
Debt Instrument, Convertible, Terms of Conversion Feature		As inducement for the notes, the Company agreed to issue such number of shares of the Company’s common stock that equaled two-and-one-half times the amount of the note
Debt Instrument, Tranche One [Member] | Convertible Note #8 [Member] | Convertible Debt [Member] | Subsequent Event [Member]
NOTE M - SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount		$ 165,000

NOTE N - GOING CONCERN MATTERS

NOTE N - GOING CONCERN MATTERS (Details) - USD ($)	12 Months Ended		163 Months Ended
	Apr. 30, 2015	Apr. 30, 2014	Apr. 30, 2015	Apr. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ (4,921,148)	$ (3,265,648)	$ (49,178,453)
Stockholders' Equity Attributable to Parent	$ (5,939,102)	$ (3,932,164)	$ (5,939,102)	$ (3,874,694)