Sparta Commercial Services (SRCO) 10-K 9 Jul 20 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2018	Jul. 08, 2020	Oct. 31, 2018
Document And Entity Information
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Entity Central Index Key	0000318299
Document Type	10-K
Document Period End Date	Apr. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--04-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 3,807,229
Entity Common Stock, Shares Outstanding		627,092,904
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Current Assets
Cash and cash equivalents	$ 998	$ 2,599
Accounts receivable	3,853	4,066
Total Current Assets	4,851	6,665
Property and equipment, net of accumulated depreciation and amortization of $211,311 and $208,837, respectively	1,952	4,425
Other assets	9,628	9,628
Deposits	9,000	79,776
Total Long Term Assets	20,580	93,829
Total assets	25,431	100,494
Current Liabilities
Bank overdraft	1,882	1,963
Accounts payable and accrued expenses	3,533,344	2,964,923
Current portion notes payable net of beneficial conversion feature of $55,662 and $292,633, respectively	4,461,640	4,262,409
Deferred revenue	20,546	21,734
Derivative liabilities	3,502,669	2,533,934
Total Current Liabilities	11,520,081	9,784,963
Loans payable-related parties	430,353	418,853
Total Long Term Liabilities	430,353	418,853
Total liabilities from continuing operations	11,950,434	10,203,816
LIABILITIES FROM DISCONTINUED OPERATIONS	12,080	12,080
Total liabilities	11,962,514	10,215,896
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, 620,862,690 and 583,273,964 shares issued and outstanding, respectively	620,863	583,274
Common stock to be issued 75,786,520 and 23,273.660 respectively	75,787	23,274
Additional paid-in-capital	46,635,457	45,736,885
Accumulated deficit	(60,226,159)	(57,386,338)
Total deficiency in stockholders' equity	(12,880,382)	(11,030,405)
Non-controlling interest	943,299	915,003
Total Deficit	(11,937,083)	(10,115,402)
Total Liabilities and Deficit	25,431	100,494
Series A Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	12,500	12,500
Series B Redeemable Preferred Stock [Member]
Deficit:
Preferred stock value
Series C Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 1,170

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Accumulated depreciation and amortization	$ 211,311	$ 208,837
Notes payable, discount, current	$ 55,662	$ 292,633
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	620,862,690	583,273,964
Common stock, shares outstanding	620,862,690	583,273,964
Common stock to be issued	75,786,520	23,273,660
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 100	$ 100
Preferred stock, shares authorized	35,850	35,850
Preferred stock, shares issued	125	125
Preferred stock, shares outstanding	125	125
Series B Redeemable Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation and redemption value per share	$ 10,000	$ 10,000
Series C Redeemable Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares issued	1,170	0
Preferred stock, shares outstanding	1,170	0
Preferred stock, liquidation and redemption value per share	$ 10	$ 10

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Revenue
Information technology	$ 446,159	$ 547,706
Cost of goods sold	43,262	49,555
Gross profit	402,897	498,151
Operating expenses:
General and administrative	1,242,846	1,480,271
Depreciation and amortization	2,475	2,475
Total operating expenses	1,245,321	1,482,746
Loss from operations	(842,424)	(984,595)
Other (income) expense:
Other income	(17,929)	(10,570)
Financing cost	1,572,907	1,237,053
Amortization of debt discount	303,885	540,227
(Gain) loss in changes in fair value of derivative liability	99,723	(180,534)
Total other expense	1,958,586	1,586,176
Net loss from continuing operations	(2,801,010)	(2,570,771)
Net loss from discontinued operations	(9,751)	(33,188)
Net Loss	(2,810,761)	(2,603,959)
Net (gain) loss attributed to Non-controlling interest	(28,296)	(23,321)
Preferred dividend	(764)	(764)
Net loss attributed to common stockholders	$ (2,839,821)	$ (2,628,044)
Basic and diluted loss per share	$ (0.005)	$ (0.005)
Basic and diluted loss per share attributed to common stockholders	$ (0.005)	$ (0.005)
Weighted average shares outstanding	597,876,134	537,784,563

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Deficit - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Series A Preferred Stock [Member]
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Series B Preferred Stock [Member]
Balance
Balance, shares
Balance
Balance, shares
Series C Preferred Stock [Member]
Balance
Balance, shares
Shares issued for conversion of notes and interest	$ 240
Shares issued for conversion of notes and interest, shares	240
Sale of preferred stock	$ 930
Sale of preferred stock, shares	930
Balance	$ 1,170
Balance, shares	1,170
Common Stock [Member]
Balance	$ 583,274	$ 419,912
Balance, shares	583,273,965	419,912,451
Shares issued for financing cost	$ 30,395
Shares issued for financing cost, shares	30,394,502
Shares issued for conversion of notes and interest		$ 162,362
Shares issued for conversion of notes and interest, shares		162,361,514
Shares issued for services		$ 1,000
Shares issued for services, shares		1,000,000
Shares issued	$ 7,194
Shares issued, shares	7,194,220
Balance	$ 620,863	$ 583,274
Balance, shares	620,862,687	583,273,965
Common Stock To Be Issued [Member]
Balance	$ 23,274	$ 9,605
Balance, shares	23,273,656	9,605,000
Sale of common stock	$ 31,297	$ 13,010
Sale of common stock, shares	31,296,980	13,010,160
Shares issued for financing cost	$ 5,176	$ 2,501
Shares issued for financing cost, shares	5,176,700	2,501,000
Shares issued for conversion of notes and interest	$ 23,296	$ (1,842)
Shares issued for conversion of notes and interest, shares	23,295,037	(1,842,504)
Shares issued	$ (7,256)
Shares issued, shares	(7,255,862)
Balance	$ 75,787	$ 23,274
Balance, shares	75,786,511	23,273,656
Additional Paid-in Capital [Member]
Balance	$ 45,736,885	$ 45,473,029
Sale of common stock	48,703	6,990
Shares issued for financing cost	120,423	2,252
Shares issued for conversion of notes and interest	265,314	253,814
Shares issued for services		800
Sale of preferred stock	464,070
Shares issued	62
Balance	46,635,457	45,736,885
Accumulated Deficit [Member]
Balance	(57,386,338)	(54,758,294)
Preferred dividend	(764)	(764)
Net loss	(2,839,057)	(2,627,280)
Balance	(60,226,159)	(57,386,338)
Non-controlling Interest [Member]
Balance	915,003	753,586
Sale of subsidiary preferred stock		50,000
Subsidiary debt converted		88,096
Net loss	28,296	23,321
Balance	943,299	915,003
Balance	(10,115,402)	(8,089,662)
Sale of common stock	80,000	20,000
Sale of subsidiary preferred stock		50,000
Subsidiary debt converted		88,096
Shares issued for financing cost	155,994	4,753
Shares issued for conversion of notes and interest	288,850	414,334
Shares issued for services		1,800
Preferred dividend	(764)	(764)
Sale of preferred stock	465,000
Shares issued
Net loss	(2,810,761)	(2,603,959)
Balance	$ (11,937,083)	$ (10,115,402)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (2,810,761)	$ (2,603,959)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	2,475	2,475
(Gain) loss due to change in fair value of derivative liabilities	99,723	(180,534)
Amortization of debt discount	303,885	540,227
Non-cash financing cost	1,080,422	741,526
Equity based compensation		1,800
Changes in operating assets and liabilities
Accounts receivable	213	3,583
Other assets	70,776
Accounts payable and accrued expenses	594,675	848,988
Deferred revenue	(1,188)	(1,266)
Net cash used in operating activities	(659,780)	(647,160)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	(81)	1,963
Net proceeds from sale of stock	80,000	20,000
Net proceeds from sale of subsidiary preferred stock	465,000	50,000
Net proceeds from convertible notes	179,500	575,865
Net payments on convertible notes	(77,740)	(49,600)
Net proceeds from related party notes	14,000	23,000
Payments on related party notes	(2,500)
Net cash provided by financing activities	658,179	621,228
Cash flows from discontinued operations:
Cash provided by (used in) operating activities of discontinued operations		(2,590)
Net Cash flow from discontinued operation		(2,590)
Net (Decrease) in cash	(1,601)	(28,522)
Cash and cash equivalents, beginning of period	5,175	33,697
Cash and cash equivalents , end of period	3,574	5,175
Cash paid for:
Interest	5,679	11,869
Income taxes	$ 336	$ 751

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Summary of Accounting Policies	NOTE A – SUMMARY OF ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows. Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving three markets. Sparta is a technology company that develops, markets and manages business websites and mobile applications (mobile apps) for smartphones and tablets. The Company also owns and manages websites which sell on-demand motorcycle, recreational vehicle, and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses, fire trucks, and EMS equipment. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“iMS”), we offer website and mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, agriculture dealerships, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiary. All material intercompany transactions and balances have been eliminated in consolidation. The third party ownership of the Company’s subsidiary is accounted for as noncontrolling interest in the consolidated financial statements. Changes in the noncontrolling interest are reported in the statement of stockholders’ deficit. Estimates The preparation of the 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 the Company’s entire portfolio of performing 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 operations for all periods presented. Revenue Recognition The Company recognizes revenue when the following criteria have been met: persuasive evidence of an arrangement exists, no significant Company obligations remain, collection of the related receivable is reasonably assured, and the fees are fixed or determinable. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. 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. Website Development Costs The Company recognizes website development costs in accordance with ASC 350-50, “Accounting for Website Development Costs.” 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. Income Taxes We utilize ASC 740 “Income Taxes” The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. Stock Based Compensation We account for our stock based compensation under ASC 718 “Compensation – Stock Compensation” We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. 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 Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit. Net Loss Per Share The Company uses ASC 260-10, “ Earnings Per Share, At April 30, 2018 and 2017, approximately 1,523,000,000 potential shares (including 75,786,511 shares to be issued included on the balance sheet) and 1,446,243,940 potential shares (including 23,273,656 shares to be issued included on the balance sheet), respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of April 30, 2018 and 2017, 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 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 Certain Convertible Instruments Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses. Recent Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In March 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Topic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern The FASB issued the following accounting standard updates related to Topic 606, Revenue Contracts with Customers ● ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ● ASU No. 2017-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ● ASU No. 2017-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ● ASU No. 2017-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2017 EITF Meeting (SEC Update) ● ASU No. 2017-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients These ASUs will become effective for the Company beginning interim period May 2018. The Company is currently evaluating the impact of ASC 606, but at the current time does not know what impact the new standard will have on revenue recognized and other accounting decisions in future periods, if any, nor what method of adoption will be selected if the impact is material. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

Going Concern Matters

Going Concern Matters	12 Months Ended
	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern Matters	NOTE B – 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, the Company has incurred recurring losses and generated negative cash flows from operating activities since inception. As of April 30, 2018, the Company had an accumulated deficit of $60,226,159 and a working capital deficit (total current liabilities exceeded total current assets) of $11,515,230. The Company’s cash balance and revenues generated are not currently sufficient and cannot be projected to cover its operating expenses for the next twelve months from the filing date of this report. These factors among others raise substantial doubt about the Company’s ability 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. No assurance can be given that management’s actions will result in profitable operations or the resolution of its liquidity problems. The accompanying consolidated financial 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 that the Company will be successful in its effort to secure additional equity financing.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Apr. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	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 performing 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 operations for all periods presented. The following table presents summarized operating results for the discontinued operations. Years Ended April 30, April 30, 2018 2017 Revenues $ 33,893 $ 14,492 Net loss $ (9,751 ) $ (33,188 ) As the Company sold its entire portfolio of performing 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 years ended April 30, 2018 and 2017. ASSETS INCLUDED IN DISCONTINUED OPERATIONS MOTORCYCLES AND OTHER VEHICLES UNDER OPERATING LEASES Motorcycles and other vehicles under operating leases at April 30, 2018 and 2017: April 30, April 30, 2018 2017 Motorcycles and other vehicles $ 11,040 $ 11,040 Less: accumulated depreciation (11,040 ) (11,040 ) Motorcycles and other vehicles, net of accumulated depreciation - - Less: estimated reserve for residual values - - Motorcycles and other vehicles under operating leases, net $ - $ - At April 30, 2018, motorcycles and other vehicles have been fully depreciated. Depreciation expense for vehicles for the years ended April 30, 2018 and 2017 was zero and zero, respectively. All of the assets are pledged as collateral for outstanding notes payable. RETAIL (RISC) LOAN RECEIVABLES All of the Company’s RISC performing loan receivables were sold in August 2012. As of April 30, 2018 and 2017 the Company had RISC loans net of reserves of $0 and $0, 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 years ending April 30, 2018 and 2017. LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS Included in liabilities from discontinued operations are the following: SECURED NOTES PAYABLE April 30, April 30, 2018 2017 Secured, subordinated individual lender $ - $ 2,590 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 14,670 At April 30, 2018, the notes have maturities due within one year. We make payments on the notes as we collect on the underlying leases and loans.

Notes Payable and Derivatives

Notes Payable and Derivatives	12 Months Ended
	Apr. 30, 2018
Debt Disclosure [Abstract]
Notes Payable and Derivatives	NOTE D – NOTES PAYABLE AND DERIVATIVES The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows: Notes Payable April 30, 2018 April 30, 2017 Notes convertible at holder’s option $ 2,324,716 $ 2,464,216 Notes convertible at Company’s option 76,000 76,000 Non-convertible notes payable 2,116,586 2,014,826 Subtotal 4,517,302 4,555,042 Less debt discount (55,662 ) (292,633 ) Total $ 4,461,640 $ 4,262,409 Certain of the notes payable contain variable conversion rates and the conversion features are classified as derivative liabilities. The conversion prices are based on the market price of the Company’s common stock, at discounts of 30% - 48% to market value. At April 30, 2018, the Company has reserved 816,556,212 shares, to the extent such shares become available, of its common stock for issuance upon the conversion of debentures. Amortization of debt discount for the years ended April 30, 2018 and 2017 was $303,885 and $540,227, 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 The change in fair value of the derivative liabilities of convertible notes outstanding and warrants at April 30, 2018 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 2.04% to 2.38 % Expected stock price volatility 119% to 235 % Expected dividend payout 0 Expected options life in years Ranging from 0.825 years to 2 years The change in fair value of the derivative liabilities at April 30, 2017 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 0.52 % to 1.28 % Expected stock price volatility 179% to 340 % Expected dividend payout 0 % Expected options life in years Ranging from 0.25 year to 1.83 years Changes in derivative liability during the years ended April 30, 2018and 2017 were: April 30, 2018 2017 Balance, beginning of year $ 2,533,934 $ 2,170.976 Derivative liability reclassified to additional paid in capital (432,556 ) (503,220 ) Derivative financial liability arising on the issue of convertible notes and warrants 1,301,568 1,046,712 Fair value adjustments 99,723 (180,534 ) Balance, end of year $ 3,502,669 $ 2,533,934

Loans Payable to Related Partie

Loans Payable to Related Parties	12 Months Ended
	Apr. 30, 2018
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E – LOANS PAYABLE TO RELATED PARTIES As of April 30, 2018 and 2017, aggregated loans payable, without demand and with no interest, to officers and directors were $430,353 and $418,853, respectively.

Equity Transactions

Equity Transactions	12 Months Ended
	Apr. 30, 2018
Equity [Abstract]
Equity Transactions	NOTE F EQUITY TRANSACTIONS 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, 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 shares of Series A preferred stock issued and outstanding as of April 30, 2018 and 2017. The Company had no shares of Series B preferred stock issued and outstanding as of April 30, 2018 and 2017. The Company had 1,170 and no shares of Series C preferred stock issued and outstanding as of April 30, 2018 and 2017. The Company had 620,862,687 and 583,273,965 shares of common stock issued and outstanding as of April 30, 2018 and 2017, respectively. The Company had 75,786,511 and 23,273,656 shares of common classified as to be issued at April 30, 2018 and April 30, 2017, 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 years ended April 30, 2018 and 2017. Accrued dividends payable on the Series A Preferred were $9,855 and $9,091 at April 30, 2018 and 2017, respectively. At the Company’s option, these dividends may be paid in shares of the Company’s Common Stock. 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. There were no transactions of the Series B Preferred Stock during the years ended April 30, 2018 and April 30, 2017. 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 no transactions of the Series C Preferred Stock during the year ended April 30, 2017 and no shares issued and outstanding at April 30, 2017. During the year ended April 30, 2018, the Company sold 930 Units of Series C Convertible stock for $465,000. Each Unit consists of 1 share of Series C Preferred stock (convertible at any time into 300 shares of the Company’s common stock) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Also, during the year the Company issued 240 Units of Series C Convertible preferred stock upon the conversion of $100,000 of notes payable and accrued interest thereon. Subsidiary’s Convertible Preferred Stock Series C The subsidiary has 110 shares of Series C Convertible Preferred, $1.00 par value, authorized and as of April 30, 2018 and 2017 had 59 shares outstanding. The shares are convertible at the holder’s option into either 2,222 shares of the subsidiary’s common stock or 2,000 shares of the Company’s common stock. During the year ended April 30, 2017 the subsidiary sold 10 shares of Series C stock to six accredited investors for a total of $50,000. No shares were sold during the fiscal year ended April 30, 2018. Common Stock During the year ended April 30, 2018, the Company: ● pursuant to terms of agreements, accrued as to be issued 5,176,700 shares of restricted common stock, valued at $21,055, ● accrued as to be issued, 31,296,960 shares of restricted common stock which had been sold for $80,000, ● accrued as to be issued, 23,295,037 shares of restricted common stock as a result of conversion of $57,000 of notes payable and accrued interest thereon, ● pursuant to terms of agreements, issued 30,394,502 shares of restricted common stock, valued at $134,989, ● issued 7,194,222 shares of restricted common stock which had been classified as to be issued in prior periods. During the year ended April 30, 2017, the Company: ● sold 13,010,160 shares of restricted common stock to an accredited investor for $20,000, these shares are classified as to be issued as of April 30, 2018, ● issued 162,361,514 shares of restricted common stock for conversion of notes payable and accrued interest thereon totaling $414,334, ● issued 1,000,000 shares of restricted common stock for services valued at $1,800, ● issued 2,501,000 shares of restricted common stock, valued at $4,753, pursuant to the terms of various notes, these shares are classified as to be issued as of April 30, 2018, ● issued 1,842,504 shares of restricted common stock which had been classified as to be issued at April 30, 2017. The Company’s subsidiary issued 2,891,500 shares of its restricted common stock, valued at $8,674,504, to the Company to repay the Company’s advances. This transaction has been eliminated to Additional-paid-in-Capital upon consolidation of financial statements. And, the Company’s subsidiary issued 29,320 shares of its restricted common stock upon conversion of notes and interest payable of $88,096.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Apr. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE G – 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 financial liabilities as of April 30, 2018: Fair Value at Fair Value Measurement Using April 30, 2018 Level 1 Level 2 Level 3 Derivative liabilities $ 3,502,669 - - $ 3,502,669 Fair values of financial liabilities as of April 30, 2017 are as follows: Fair Value at Fair Value Measurement Using April 30, 2017 Level 1 Level 2 Level 3 Derivative liabilities $ 2,533,934 - - $ 2,533,934 The following is a description of the valuation methodologies used for these items: Derivative liabilities The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC Topic 825 “ The Fair Value Option for Financial Issuances

Non-Cash Financial Information

Non-Cash Financial Information	12 Months Ended
	Apr. 30, 2018
Non-cash Financial Information
Non-Cash Financial Information	NOTE H – NON-CASH FINANCIAL INFORMATION During the year ended April 30, 2018, the Company: ● pursuant to terms of agreements, accrued as to be issued 5,176,700 shares of restricted common stock, valued at $21,055, ● accrued as to be issued, 23,295,037 shares of restricted common stock as a result of conversion of $57,000 of notes payable and accrued interest thereon, ● pursuant to terms of agreements, issued 30,394,502 shares of restricted common stock, valued at $134,989, ● issued 7,194,222 shares of restricted common stock which had been classified as to be issued in prior periods. During the year ended April 30, 2017, the Company: ● issued 162,361,514 shares of restricted common stock for conversion of notes payable and accrued interest thereon totaling $414,334, ● issued 1,000,000 shares of restricted common stock for services valued at $1,800, ● issued 2,501,000 shares of restricted common stock, valued at $4,753, pursuant to the terms of various notes, these shares are classified as to be issued as of April 30, 2018, ● issued 1,842,504 shares of restricted common stock which had been classified as to be issued at April 30, 2017. The Company’s subsidiary issued 2,891,500 shares of its restricted common stock, valued at $8,674,504, to the Company to repay the Company’s advances. This transaction has been eliminated to Additional-paid-in-Capital upon consolidation of financial statements. The Company’s subsidiary issued 29,320 shares of its restricted common stock upon conversion of notes and interest payable of $88,096.

Property and Equipment

Property and Equipment	12 Months Ended
	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE I - PROPERTY AND EQUIPMENT Major classes of property and equipment at April 30, 2017 and 2015 consist of the followings: 2018 2017 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (211,310 ) (208,837 ) Net property and equipment $ 1,952 $ 4,425 Depreciation expense related to property and equipment was $2,475 and $2,475 for the years ended April 30, 2018 and 2017, respectively.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Apr. 30, 2018
Share-based Payment Arrangement [Abstract]
Stock Options and Warrants	NOTE J - STOCK OPTIONS AND WARRANTS Options: Incentive Compensation Plan. No options were granted during the fiscal years ended April 30, 2018 and 2017. 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 26,667 0.56 $ 0.50 26,667 $ 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, 2016 327,335 $ 0.50 Granted - - Exercised - - Canceled or expired (117,335 ) 0.50 Outstanding at April 30, 2017 310,000 $ 0.50 Granted - - Exercised - - Canceled or expired (283,333 ) 0.50 Outstanding at April 30, 2018 26,667 $ 0.50 Warrants: During the year ended April 30, 2017, no warrants were issued. During the year ended April 30, 2018, the Company, as part of the issuance of 1,169,950 Units of Series C Convertible Preferred stock, issued 175,532,500 warrants to purchase an aggregate of 175,532,500 shares of common stock. The warrants were initially valued at $753,968 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 103.1% to291.5%, (3) risk-free interest rate of 1.55% to 2.38%, and (4) expected life of 2 years. The warrants have an exercise price of $0.005. 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 $ 0.65 40,000 1.51 $ 0.65 40,000 $ 0.65 $ 0.005 175,532,500 2.00 0.005 175,532,500 $ 0.005 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, 2016 342,840 $ 0.59 Granted - - Exercised - - Canceled or expired (112,840 ) 0.27 Outstanding at April 30, 2017 230,000 0.59 Granted 175,492,500 0.005 Exercised - - Canceled or expired (190,000 ) 0.46 Outstanding at April 30, 2018 175,532,500 $ 0.0051

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	NOTE K - INCOME TAXES- At April 30, 2018 and 2017, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $45,410,591 and $43,915,516, respectively, that may be used to offset future taxable income and expiring through the tax year 2035, subject to certain limitation pursuant to Internal Revenue Code Section 382. 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. A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: Years Ended April 30, 2018 2017 Federal statutory income tax rate (34.0 )% (34.0 )% State income taxes, net of federal benefit (11.0 ) (11.0 ) Permanent differences 23.6 23.6 Change in valuation allowance 21.4 21.4 Provision for income taxes 0.0 % 0.0 % Components of deferred tax assets as of April 30, 2018 and 2017 are as follows: April 30, 2018 2017 Noncurrent: Net operating loss carry forward $ 19,980,660 $ 19,245,393 Valuation allowance (19980,660 ) (19,245,293 ) Net deferred tax asset $ - $ - The valuation allowance increased by $735,267 and decreased by $437,395 during the years ended April 30, 2018 and 2017, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE L - COMMITMENTS AND CONTINGENCIES Operating Lease Commitments Our executive offices are located in New York, NY. We have an agreement for use of office space at this location under a lease expiring on July 31, 2018. The monthly base rent is $4,500. Rent expense was $49,250 and $135,704 for the years ended April 30, 2018 and 2017, respectively. 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, 2018. 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 The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. Sparta can make no representations about the potential outcome of such proceedings. As of April 30, 2018, 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. The Company has received notices dated April 1, 2016, May 13, 2016 and July 22, 2016 from two lenders claiming defaults relating to conversion requests of $8,365 principal and $643 interest and $5,000 principal, with regard to notes in the total amounts of $55,125 and $27,500, respectively, which the company has refused to process and believes it has defenses in that regard. The Company believes the claim is contingent, unliquidated and disputed. There can be no assurance that the Company would prevail should litigation with regard to any of these requests occur. These liabilities have been recorded in the consolidated financial statements. On September 22, 2016, a motion for summary judgment in lieu of complaint was filed in the Supreme Court of The State of New York County of Kings, against the Company by a lender for the amount of $102,170.82 in principal and interest; accrued and unpaid interest thereupon in the amount from the date of filing to entry of judgment herein; lender’s reasonable attorney’s fees, costs, and expenses; and any such other relief as the Court deems just and proper. Plaintiff 's motion for summary judgment in lieu of complaint was denied on May 5, 2017. The Company believes the claim is contingent, unliquidated and disputed.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE M – SUBSEQUENT EVENTS Subsequent to April 30, 2018 the Company: Sold 429 Units C Convertible Preferred stock for $212,500. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $27,628. Subsequent to July 31, 2018 the Company: Sold 327 Units of Series C Convertible Preferred stock for $163,173. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 220 Units of the Company’s Series C Convertible Preferred stock upon conversion of $143,144 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Pursuant to terms of agreements, accrued as to be issued 3,000,000 shares of restricted common stock, valued at $13,303. Issued 40 Units of the Company’s Series D Convertible Preferred stock upon conversion of $40,000 of accounts payable. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 30 Units of the Company’s Series D Convertible Preferred stock in exchange for of $30,000 of the Company’s subsidiary’s Convertible preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 142.83 Units of the Company’s Series D Convertible Preferred stock upon conversion of $142,825 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to October 31, 2018 the Company: Sold 444.1 Units of Series C Convertible Preferred stock for $223,050. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 117.51 Units of the Company’s Series D Convertible Preferred stock upon conversion of $117,510 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 83.75 Units of the Company’s Series D Convertible Preferred stock upon conversion of $83,750 of accounts payable. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to January 31, 2019 the Company: Sold 194 Units of Series C Convertible Preferred stock for $97,000. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 20 Units of the Company’s Series C Convertible Preferred stock in exchange for $20,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 165.12 Units of the Company’s Series C Convertible Preferred stock upon conversion of $111,130 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 145.79 Units of the Company’s Series D Convertible Preferred stock upon conversion of $146,040 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 20 Units of the Company’s Series D Convertible Preferred stock in exchange for $20,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Pursuant to terms of agreements, accrued as to be issued 2,000,000 shares of restricted common stock, valued at $8,869. Subsequent to April 30, 2019 the Company: Accrued 1,000,000 shares of restricted common stock to be issued in cancellation of $311,127 in accounts payable. Sold 298 Units of Series C Convertible Preferred stock for $103,000 in cash and conversion of $45,829 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 125 Units of the Company’s Series D Convertible Preferred stock in exchange for $125,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to July 31, 2019 the Company: Sold 392 Units of Series C Convertible Preferred stock for $196,000. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 15 Units of the Company’s Series D Convertible Preferred stock in exchange for $15,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to October 31, 2019 the Company: Sold 250 Units of Series C Convertible Preferred stock for $125,000. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 50 Units of the Company’s Series D Convertible Preferred stock in exchange for $50,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Subsequent to January 31, 2020 the Company: Sold 105 Units of Series C Convertible Preferred stock for $52,500. Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share. Issued 145 Units of the Company’s Series D Convertible Preferred stock in exchange for $145,000 of the Company’s subsidiary’s Convertible Preferred stock. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Issued 222.22 Units of the Company’s Series D Convertible Preferred stock upon conversion of $222,250 of accounts payable. Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share.

Summary of Accounting Policies

Summary of Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Business	Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving three markets. Sparta is a technology company that develops, markets and manages business websites and mobile applications (mobile apps) for smartphones and tablets. The Company also owns and manages websites which sell on-demand motorcycle, recreational vehicle, and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses, fire trucks, and EMS equipment. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“iMS”), we offer website and mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, agriculture dealerships, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its majority owned subsidiary. All material intercompany transactions and balances have been eliminated in consolidation. The third party ownership of the Company’s subsidiary is accounted for as noncontrolling interest in the consolidated financial statements. Changes in the noncontrolling interest are reported in the statement of stockholders’ deficit.
Estimates	Estimates The preparation of the 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	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 the Company’s entire portfolio of performing 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 operations for all periods presented.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the following criteria have been met: persuasive evidence of an arrangement exists, no significant Company obligations remain, collection of the related receivable is reasonably assured, and the fees are fixed or determinable. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products are generally recognized upon delivery. Revenues from History Reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery.
Cash Equivalents	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.
Website Development Costs	Website Development Costs The Company recognizes website development costs in accordance with ASC 350-50, “Accounting for Website Development Costs.”
Fair Value Measurements	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.
Income Taxes	Income Taxes We utilize ASC 740 “Income Taxes” The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not of being sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense.
Stock Based Compensation	Stock Based Compensation We account for our stock based compensation under ASC 718 “Compensation – Stock Compensation” We use the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
Property and Equipment	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
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and receivables. The Company places its cash and temporary cash investments with high credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit.
Net Loss Per Share	Net Loss Per Share The Company uses ASC 260-10, “ Earnings Per Share, At April 30, 2018 and 2017, approximately 1,523,000,000 potential shares (including 75,786,511 shares to be issued included on the balance sheet) and 1,446,243,940 potential shares (including 23,273,656 shares to be issued included on the balance sheet), respectively, were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.
Derivative Liabilities	Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of April 30, 2018 and 2017, 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	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 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 Certain Convertible Instruments
Reclassifications	Reclassifications Certain reclassifications have been made to conform to prior periods’ data to the current presentation. These reclassifications had no effect on reported losses.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In March 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Topic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern The FASB issued the following accounting standard updates related to Topic 606, Revenue Contracts with Customers ● ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ● ASU No. 2017-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ● ASU No. 2017-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ● ASU No. 2017-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2017 EITF Meeting (SEC Update) ● ASU No. 2017-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients These ASUs will become effective for the Company beginning interim period May 2018. The Company is currently evaluating the impact of ASC 606, but at the current time does not know what impact the new standard will have on revenue recognized and other accounting decisions in future periods, if any, nor what method of adoption will be selected if the impact is material. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

Summary of Accounting Policie_2

Summary of Accounting Policies (Tables)	12 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Schedule of Estimated Useful Life of Property and Equipment	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

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Apr. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Summary of Operating Results for Discontinued Operations	The following table presents summarized operating results for the discontinued operations. Years Ended April 30, April 30, 2018 2017 Revenues $ 33,893 $ 14,492 Net loss $ (9,751 ) $ (33,188 )
Schedule of Property Under Operating Leases	Motorcycles and other vehicles under operating leases at April 30, 2018 and 2017: April 30, April 30, 2018 2017 Motorcycles and other vehicles $ 11,040 $ 11,040 Less: accumulated depreciation (11,040 ) (11,040 ) Motorcycles and other vehicles, net of accumulated depreciation - - Less: estimated reserve for residual values - - Motorcycles and other vehicles under operating leases, net $ - $ -
Schedule of Secured Notes Payable	Included in liabilities from discontinued operations are the following: SECURED NOTES PAYABLE April 30, April 30, 2018 2017 Secured, subordinated individual lender $ - $ 2,590 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 14,670

Notes Payable and Derivatives (

Notes Payable and Derivatives (Tables)	12 Months Ended
	Apr. 30, 2018
Debt Disclosure [Abstract]
Schedule of Notes Payable	The Company has outstanding numerous notes payable to various parties. The notes bear interest at rates of 5% - 20% per year and are summarized as follows: Notes Payable April 30, 2018 April 30, 2017 Notes convertible at holder’s option $ 2,324,716 $ 2,464,216 Notes convertible at Company’s option 76,000 76,000 Non-convertible notes payable 2,116,586 2,014,826 Subtotal 4,517,302 4,555,042 Less debt discount (55,662 ) (292,633 ) Total $ 4,461,640 $ 4,262,409
Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option	The change in fair value of the derivative liabilities of convertible notes outstanding and warrants at April 30, 2018 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 2.04% to 2.38 % Expected stock price volatility 119% to 235 % Expected dividend payout 0 Expected options life in years Ranging from 0.825 years to 2 years The change in fair value of the derivative liabilities at April 30, 2017 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 0.52 % to 1.28 % Expected stock price volatility 179% to 340 % Expected dividend payout 0 % Expected options life in years Ranging from 0.25 year to 1.83 years
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the years ended April 30, 2018and 2017 were: April 30, 2018 2017 Balance, beginning of year $ 2,533,934 $ 2,170.976 Derivative liability reclassified to additional paid in capital (432,556 ) (503,220 ) Derivative financial liability arising on the issue of convertible notes and warrants 1,301,568 1,046,712 Fair value adjustments 99,723 (180,534 ) Balance, end of year $ 3,502,669 $ 2,533,934

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Apr. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Values of Financial Liabilities	The table below summarizes the fair values of financial liabilities as of April 30, 2018: Fair Value at Fair Value Measurement Using April 30, 2018 Level 1 Level 2 Level 3 Derivative liabilities $ 3,502,669 - - $ 3,502,669 Fair values of financial liabilities as of April 30, 2017 are as follows: Fair Value at Fair Value Measurement Using April 30, 2017 Level 1 Level 2 Level 3 Derivative liabilities $ 2,533,934 - - $ 2,533,934

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Major classes of property and equipment at April 30, 2017 and 2015 consist of the followings: 2018 2017 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (211,310 ) (208,837 ) Net property and equipment $ 1,952 $ 4,425

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Apr. 30, 2018
Share-based Payment Arrangement [Abstract]
Schedule of Stock Options Outstanding and Exercisable	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 26,667 0.56 $ 0.50 26,667 $ 0.50
Schedule of Stock Options Activity	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, 2016 327,335 $ 0.50 Granted - - Exercised - - Canceled or expired (117,335 ) 0.50 Outstanding at April 30, 2017 310,000 $ 0.50 Granted - - Exercised - - Canceled or expired (283,333 ) 0.50 Outstanding at April 30, 2018 26,667 $ 0.50
Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range	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 $ 0.65 40,000 1.51 $ 0.65 40,000 $ 0.65 $ 0.005 175,532,500 2.00 0.005 175,532,500 $ 0.005
Schedule of Warrants Activity	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, 2016 342,840 $ 0.59 Granted - - Exercised - - Canceled or expired (112,840 ) 0.27 Outstanding at April 30, 2017 230,000 0.59 Granted 175,492,500 0.005 Exercised - - Canceled or expired (190,000 ) 0.46 Outstanding at April 30, 2018 175,532,500 $ 0.0051

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Rate	A reconciliation of the federal statutory income tax rate to the Company’s effective income tax rate is as follows: Years Ended April 30, 2018 2017 Federal statutory income tax rate (34.0 )% (34.0 )% State income taxes, net of federal benefit (11.0 ) (11.0 ) Permanent differences 23.6 23.6 Change in valuation allowance 21.4 21.4 Provision for income taxes 0.0 % 0.0 %
Schedule of Deferred Tax Assets	Components of deferred tax assets as of April 30, 2018 and 2017 are as follows: April 30, 2018 2017 Noncurrent: Net operating loss carry forward $ 19,980,660 $ 19,245,393 Valuation allowance (19980,660 ) (19,245,293 ) Net deferred tax asset $ - $ -

Summary of Accounting Policie_3

Summary of Accounting Policies (Details Narrative) - shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Antidilutive securities excluded from computation of earnings per share, amount	1,523,000,000	1,446,243,940
Shares to be Issued [Member]
Antidilutive securities excluded from computation of earnings per share, amount	75,786,511	23,273,656

Summary of Accounting Policie_4

Summary of Accounting Policies - Schedule of Estimated Useful Life of Property and Equipment (Details)	12 Months Ended
	Apr. 30, 2018
Leasehold Improvements [Member]
Property and equipment, estimated useful life	3 years
Furniture and Fixtures [Member]
Property and equipment, estimated useful life	7 years
Website Costs [Member]
Property and equipment, estimated useful life	3 years
Computer Equipment [Member]
Property and equipment, estimated useful life	5 years

Going Concern Matters (Details

Going Concern Matters (Details Narrative) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (60,226,159)	$ (57,386,338)
Working capital deficit	$ 11,515,230

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Depreciation expense for vehicles	$ 0	$ 0
Secured notes payable, maturity description	The notes have maturities due within one year.
RISC [Member]
Discontinued operations, loan receivables	$ 0	$ 0

Discontinued Operations - Summa

Discontinued Operations - Summary of Operating Results for Discontinued Operations (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 33,893	$ 14,492
Net loss	$ (9,751)	$ (33,188)

Discontinued Operations - Sched

Discontinued Operations - Schedule of Property Under Operating Leases (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Motorcycles and other vehicles	$ 11,040	$ 11,040
Less: accumulated depreciation	(11,040)	(11,040)
Motorcycles and other vehicles, net of accumulated depreciation
Less: estimated reserve for residual values
Motorcycles and other vehicles under operating leases, net

Discontinued Operations - Sch_2

Discontinued Operations - Schedule of Secured Notes Payable (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Liabilities included in discontinued operation	$ 12,080	$ 12,080
Secured Notes Payable One [Member] | Subordinated Individual Lender [Member]
Liabilities included in discontinued operation		2,590
Secured Notes Payable Two [Member] | Subordinated Individual Lender [Member]
Liabilities included in discontinued operation	$ 12,080	$ 12,080

Notes Payable and Derivatives_2

Notes Payable and Derivatives (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Common stock reserved for future issuance	816,556,212
Amortization of debt discount	$ 303,885	$ 540,227
Minimum [Member]
Debt instrument, interest rate	5.00%
Common stock discount rate, percentage	30.00%
Maximum [Member]
Debt instrument, interest rate	20.00%
Common stock discount rate, percentage	48.00%

Notes Payable and Derivatives -

Notes Payable and Derivatives - Schedule of Notes Payable (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Subtotal	$ 4,517,302	$ 4,555,042
Less debt discount	(55,662)	(292,633)
Total	4,461,640	4,262,409
Notes Convertible at Holder's Option [Member]
Subtotal	2,324,716	2,464,216
Notes Convertible at Company's Option [Member]
Subtotal	76,000	76,000
Non-Convertible Notes Payable [Member]
Subtotal	$ 2,116,586	$ 2,014,826

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	2.04	0.52
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	2.38	1.28
Expected Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	119	179
Expected Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	235	340
Dividend Yield [Member]
Derivative liability, measurement input, percentage	0	0
Expected Options Life in Years [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	98 months 30 days	2 months 30 days
Expected Options Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	2 years	1 year 9 months 29 days

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Debt Disclosure [Abstract]
Balance, beginning of year	$ 2,533,934	$ 2,171,976
Derivative liability reclassified to additional paid in capital	(432,556)	(503,220)
Derivative financial liability arising on the issuance of convertible notes and warrants	1,301,568	1,046,712
Fair value adjustments	99,723	(180,534)
Balance, end of year	$ 3,502,669	$ 2,533,934

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Related Party Transactions [Abstract]
Loans payable to officers and directors	$ 430,353	$ 418,853

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	Jul. 24, 2010	Nov. 30, 2009	Apr. 30, 2018	Apr. 30, 2017
Preferred stock, shares authorized			10,000,000	10,000,000
Preferred stock, par value			$ 0.001	$ 0.001
Common stock, shares authorized			750,000,000	750,000,000
Common stock, par value			$ 0.001	$ 0.001
Common stock, shares issued			620,862,690	583,273,964
Common stock, shares outstanding			620,862,690	583,273,964
Common stock to be issued			75,786,520	23,273,660
Shares issued on conversion of debt, value			$ 288,850	$ 414,334
Stock issued during period, value, new issues			$ 80,000	20,000
Stock issued during period for services, values				$ 1,800
Restricted Common Stock [Member]
Stock issued during period, shares, new issues			7,194,222	1,842,504
Stock issued during period for services, shares				1,000,000
Stock issued during period for services, values				$ 1,800
Restricted Common Stock [Member] | Subsidiaries [Member]
Stock issued during period, shares, new issues			2,891,500
Stock issued during period, value, new issues			$ 8,674,504
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member]
Shares issued on conversion of debt, shares			23,295,037	162,361,514
Shares issued on conversion of debt, value			$ 57,000	$ 414,334
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member] | Subsidiaries [Member]
Shares issued on conversion of debt, shares			29,320
Shares issued on conversion of debt, value			$ 88,096
Restricted Common Stock [Member] | Pursuant to Terms of Various Notes [Member]
Stock issued during period, shares, new issues			2,501,000
Stock issued during period, value, new issues			$ 4,753
Accredited Investors [Member] | Restricted Common Stock [Member]
Number of stocks sold during period			31,296,960
Consideration received on sale of stock			$ 80,000
Accredited Investors [Member] | Restricted Common Stock [Member] | Pursuant to Terms of Agreement [Member]
Number of stocks sold during period			5,176,700
Consideration received on sale of stock			$ 21,055
Stock issued during period, shares, new issues			30,394,502
Stock issued during period, value, new issues			$ 134,989
Accredited Investors [Member] | Restricted Common Stock [Member]
Number of stocks sold during period				13,010,160
Consideration received on sale of stock				$ 20,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized			35,850	35,850
Preferred stock, par value			$ 100	$ 100
Preferred stock, shares issued			125	125
Preferred stock, shares outstanding			125	125
Annual cumulative dividend, 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
Accrued dividends			$ 9,855	$ 9,091
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000		1,000	200,000
Preferred stock, liquidation preference			$ 10,000	$ 10
Preferred stock, shares issued
Preferred stock, shares outstanding
Annual cumulative dividend, percentage	10.00%
Shares issued on conversion of debt, shares			2,118,309
Shares issued on conversion of debt, value			$ 193,011
Series C Preferred Stock [Member]
Preferred stock, shares authorized			200,000
Preferred stock, par value			$ 0.001
Preferred stock, liquidation preference			$ 10
Preferred stock, shares issued			1,170
Preferred stock, shares outstanding			1,170
Series C Convertible Preferred Stock [Member]
Preferred stock, shares authorized		200,000
Preferred stock, par value		$ 0.001
Preferred stock, liquidation preference		$ 10
Preferred stock, shares issued
Preferred stock, shares outstanding
Shares issued on conversion of debt, shares		240
Shares issued on conversion of debt, value		$ 100,000
Preferred units, description		The Company sold 930 Units of Series C Convertible stock for $465,000. Each Unit consists of 1 share of Series C Preferred stock (convertible at any time into 300 shares of the Company's common stock) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Series C Redeemable Convertible Preferred Stock [Member]
Preferred stock, shares authorized			200,000	200,000
Preferred stock, par value			$ 0.001	$ 0.001
Preferred stock, liquidation preference		$ 10	$ 10	$ 10
Preferred stock, shares issued			1,170	0
Preferred stock, shares outstanding			1,170	0
Subsidiary's Convertible Preferred Stock Series C Preferred Stock [Member]
Preferred stock, shares authorized			110
Preferred stock, par value			$ 1
Preferred stock, shares outstanding			59
Subsidiary's Convertible Preferred Stock Series C Preferred Stock [Member] | Six Accredited Investors [Member]
Shares conversion, description			The shares are convertible at the holder's option into either 2,222 shares of the subsidiary's common stock or 2,000 shares of the Company's common stock.
Number of stocks sold during period				10
Consideration received on sale of stock				$ 50,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Values of Financial Liabilities (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Derivative liabilities	$ 3,502,669	$ 2,533,934
Fair Value, Inputs, Level 1 [Member]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities	$ 3,502,669	$ 2,533,934

Non-Cash Financial Information

Non-Cash Financial Information (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Stock issued during period, value, new issues	$ 80,000	$ 20,000
Stock issued during period for services, values		$ 1,800
Restricted Common Stock [Member]
Stock issued during period, shares, new issues	7,194,222	1,842,504
Stock issued during period for services, shares		1,000,000
Stock issued during period for services, values		$ 1,800
Restricted Common Stock [Member] | Subsidiaries [Member]
Stock issued during period, shares, new issues	2,891,500
Stock issued during period, value, new issues	$ 8,674,504
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member]
Shares issued on conversion of debt, shares	23,295,037	162,361,514
Shares issued on conversion of debt, value	$ 57,000	$ 414,334
Restricted Common Stock [Member] | Conversion Note Payable and Accrued Interest [Member] | Subsidiaries [Member]
Shares issued on conversion of debt, shares	29,320
Shares issued on conversion of debt, value	$ 88,096
Restricted Common Stock [Member] | Pursuant to Terms of Various Notes [Member]
Stock issued during period, shares, new issues	2,501,000
Stock issued during period, value, new issues	$ 4,753
Restricted Common Stock [Member] | Accredited Investors [Member]
Number of stocks sold during period	31,296,960
Consideration received on sale of stock	$ 80,000
Restricted Common Stock [Member] | Accredited Investors [Member] | Pursuant to Terms of Agreement [Member]
Number of stocks sold during period	5,176,700
Consideration received on sale of stock	$ 21,055
Stock issued during period, shares, new issues	30,394,502
Stock issued during period, value, new issues	$ 134,989

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation and expense	$ 2,475	$ 2,475

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Property, Plant and Equipment [Abstract]
Computer equipment, software and furniture	$ 213,262	$ 213,262
Less: accumulated depreciation	(211,311)	(208,837)
Net property and equipment	$ 1,952	$ 4,425

Stock Options and Warrants (Det

Stock Options and Warrants (Details Narrative)	12 Months Ended
	Apr. 30, 2018USD ($)$ / sharesshares	Apr. 30, 2017shares
Dividend Yield [Member]
Derivative liability, measurement input, percentage	0	0
Expected Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	119	179
Expected Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	235	340
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	2.04	0.52
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	2.38	1.28
Expected Life [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	98 months 30 days	2 months 30 days
Expected Life [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	2 years	1 year 9 months 29 days
Warrant [Member]
Number of preferred stock	1,169,950
Warrants to purchase	175,532,500
Warrants value | $	$ 753,968
Derivative liability, measurement input, expected life	2 years
Warrants exercise price | $ / shares	$ 0.005
Warrant [Member] | Dividend Yield [Member]
Derivative liability, measurement input, percentage	0
Warrant [Member] | Expected Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	103.1
Warrant [Member] | Expected Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	291.5
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	1.55
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	2.38
Warrant [Member] | Expected Life [Member]
Derivative liability, measurement input, percentage	2
Incentive Compensation Plan [Member]
Number of options, granted during the year

Stock Options and Warrants - Sc

Stock Options and Warrants - Schedule of Stock Options Outstanding and Exercisable (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Apr. 30, 2016
Number of Options Outstanding	26,667	310,000	327,335
Weighted Average Exercise Price	$ 0.50	$ 0.50	$ 0.50
Officers, Directors and Employees [Member]
Number of Options Outstanding	26,667
Weighted Average Remaining Contractual Life (Years)	6 months 21 days
Weighted Average Exercise Price	$ 0.50
Options Exercisable, Number exercisable	26,667
Options Exercisable, weighted average exercise price	$ 0.50

Stock Options and Warrants - _2

Stock Options and Warrants - Schedule of Stock Options Activity (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Number of options, Outstanding	310,000	327,335
Number of options, Granted
Number of options, Exercised
Number of options, Canceled or expired	(283,333)	(117,335)
Number of options, Outstanding	26,667	310,000
Weighted average exercise price, Outstanding	$ 0.50	$ 0.50
Weighted average exercise price, Granted
Weighted average exercise price, Exercised
Weighted average exercise price, Canceled or expired	0.50	0.50
Weighted average exercise price, Outstanding	$ 0.50	$ 0.50

Stock Options and Warrants - _3

Stock Options and Warrants - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range (Details)	12 Months Ended
	Apr. 30, 2018$ / sharesshares
Warrant One [Member]
Warrants Outstanding, Exercise price	$ 0.65
Warrants Outstanding, Number | shares	40,000
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 6 months 3 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.65
Warrants Exercisable, Number Exercisable | shares	40,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.65
Warrant Two [Member]
Warrants Outstanding, Exercise price	$ 0.005
Warrants Outstanding, Number | shares	175,532,500
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years
Warrants Outstanding, Weighted Average Exercise Price	$ 0.005
Warrants Exercisable, Number Exercisable | shares	175,532,500
Warrants Exercisable, Weighted Average Exercise Price	$ 0.005

Stock Options and Warrants - _4

Stock Options and Warrants - Schedule of Warrants Activity (Details) - Warrant [Member] - Non-Employees [Member] - $ / shares	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Number of Shares, Warrants Outstanding, Beginning balance	230,000	342,840
Number of Shares, Warrants Grants	175,492,500
Number of Shares, Warrants Exercised
Number of Shares, Warrants Canceled or expired	(190,000)	(112,840)
Number of Shares, Warrants Outstanding, Ending balance	175,532,500	230,000
Weighted Average Exercise Price Per Share, Warrants outstanding, Beginning balance	$ 0.50	$ 0.59
Weighted Average Exercise Price Per Share, Warrants Grants	0.005
Weighted Average Exercise Price Per Share, Warrants Exercised
Weighted Average Exercise Price Per Share, Warrants Canceled or expired	0.46	0.27
Weighted Average Exercise Price Per Share, Warrants outstanding, Ending balance	$ 0.0051	$ 0.50

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Operating loss carry forwards, net	$ 45,410,591	$ 43,915,516
Operating loss carryforwards, expiration date	2035
Increase in valuation allowance	$ 735,267	$ 437,395

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	(34.00%)	(34.00%)
State income taxes, net of federal benefit	(11.00%)	(11.00%)
Permanent differences	23.60%	23.60%
Change in valuation allowance	21.40%	21.40%
Provision for income taxes	0.00%	0.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Apr. 30, 2018	Apr. 30, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 19,980,660	$ 19,245,393
Valuation allowance	(19,980,660)	(19,245,293)
Net deferred tax asset

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Sep. 22, 2016
Rent expense	$ 49,250	$ 135,704
Lender One [Member]
Debt principal amount	8,365
Debt interest	643
Aggregate note amount	55,125
Lender Two [Member]
Debt principal amount	5,000
Aggregate note amount	$ 27,500
Lender [Member]
Debt principal and interest			$ 102,171

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	5 Months Ended	8 Months Ended	11 Months Ended		14 Months Ended	17 Months Ended	20 Months Ended	23 Months Ended	26 Months Ended
	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2018
Restricted Common Stock [Member]
Number of restricted common stock sold					1,000,000	2,000,000		3,000,000	6,230,217
Number of restricted common stock sold, value						$ 8,869		$ 13,303	$ 27,628
Common stock to be issued in cancellation					$ 311,127
Series C Convertible Preferred Stock One [Member]
Sale of stock, number of shares issued									429
Sale of stock, consideration received									$ 212,500
Sale of stock, description									Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted									300
Sale of stock, price per share	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005
Warrants term	2 years	2 years	2 years	2 years	2 years	2 years	2 years	2 years	2 years
Number of warrants to purchase shares of common stock	150	150	150	150	150	150	150	150	150
Series C Convertible Preferred Stock Two [Member]
Sale of stock, number of shares issued								327
Sale of stock, consideration received								$ 163,173
Sale of stock, description								Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted								300
Sale of stock, price per share	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005
Warrants term	2 years	2 years	2 years	2 years	2 years	2 years	2 years	2 years	2 years
Number of warrants to purchase shares of common stock	150	150	150	150	150	150	150	150	150
Series C Convertible Preferred Stock [Member]
Sale of stock, description								Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted								300
Sale of stock, price per share	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005
Shares issued for conversion of notes and accrued interest, shares								220
Shares issued for conversion of notes and interest								$ 143,144
Series D Convertible Preferred Stock [Member]
Sale of stock, description								Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted								400
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	0.01	0.01	$ 0.01	0.01
Number of restricted common stock sold								40
Number of restricted common stock sold, value								$ 40,000
Series D Convertible Preferred Stock [Member]
Sale of stock, description								Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted								400
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	0.01	$ 0.01	$ 0.01	0.01
Number of restricted common stock sold								30
Number of restricted common stock sold, value								$ 30,000
Series D Convertible Preferred Stock [Member]
Sale of stock, description							Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted							400	400
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	0.01	$ 0.01	$ 0.01	0.01	$ 0.01
Number of restricted common stock sold								142.83
Number of restricted common stock sold, value								$ 142,825
Shares issued for conversion of notes and accrued interest, shares							83.75
Shares issued for conversion of notes and interest							$ 15,000
Series C Convertible Preferred Stock Three [Member]
Sale of stock, number of shares issued							444.1
Sale of stock, consideration received							$ 223,050
Sale of stock, description							Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted							300
Sale of stock, price per share	0.005	0.005	0.005	0.005	0.005	0.005	$ 0.005	$ 0.005	0.005
Series D Convertible Preferred Stock [Member]
Sale of stock, description							Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted							400
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	$ 0.01	$ 0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares							117.51
Shares issued for conversion of notes and interest							$ 117,510
Series C Convertible Preferred Stock [Member]
Sale of stock, number of shares issued						194
Sale of stock, consideration received						$ 97,000
Sale of stock, description						Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted						300
Sale of stock, price per share	0.005	0.005	0.005	0.005	0.005	$ 0.005	$ 0.005	0.005	0.005
Series C Convertible Preferred Stock [Member]
Sale of stock, description						Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted						300
Shares issued for conversion of notes and accrued interest, shares						20
Shares issued for conversion of notes and interest						$ 20,000
Series C Convertible Preferred Stock [Member]
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	$ 0.01	0.01	0.01	0.01
Series C Convertible Preferred Stock [Member]
Sale of stock, description						Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted						300
Sale of stock, price per share	0.005	0.005	0.005	0.005	0.005	$ 0.005	0.005	0.005	0.005
Shares issued for conversion of notes and accrued interest, shares						165.12
Shares issued for conversion of notes and interest						$ 111,130
Series D Convertible Preferred Stock [Member]
Sale of stock, description						Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted						400
Sale of stock, price per share	0.01	0.01	0.01	0.01	0.01	$ 0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares						145.79
Shares issued for conversion of notes and interest						$ 146,040
Series D Convertible Preferred Stock [Member]
Sale of stock, description						Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted						400
Sale of stock, price per share	0.01	0.01	0.01	0.01	$ 0.01	$ 0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares						20
Shares issued for conversion of notes and interest						$ 20,000
Series C Convertible Preferred Stock [Member]
Sale of stock, number of shares issued					298
Sale of stock, consideration received					$ 103,000
Sale of stock, description					Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted					300
Sale of stock, price per share	0.005	0.005	0.005	0.005	$ 0.005	$ 0.005	0.005	0.005	0.005
Shares issued for conversion of notes and interest					$ 45,829
Series D Convertible Preferred Stock [Member]
Sale of stock, description					Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted					400
Sale of stock, price per share	0.01	0.01	$ 0.01	0.01	$ 0.01	0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares					125
Shares issued for conversion of notes and interest					$ 125,000
Series C Convertible Preferred Stock Nine [Member]
Sale of stock, number of shares issued			392
Sale of stock, consideration received			$ 196,000
Sale of stock, description			Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted			300
Sale of stock, price per share	0.005	0.005	$ 0.005	$ 0.005	$ 0.005	0.005	0.005	0.005	0.005
Series D Convertible Preferred Stock Seven [Member]
Sale of stock, description				Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted				400
Sale of stock, price per share	0.01	$ 0.01	0.01	$ 0.01	0.01	0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares				15
Shares issued for conversion of notes and interest				$ 15,000
Series C Convertible Preferred Stock [Member]
Sale of stock, number of shares issued		250
Sale of stock, consideration received		$ 125,000
Sale of stock, description		Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted		300
Sale of stock, price per share	0.01	$ 0.01	0.01	$ 0.01	0.01	0.01	0.01	0.01	0.01
Series D Convertible Preferred Stock Eight [Member]
Sale of stock, description		Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted		400
Sale of stock, price per share	$ 0.01	$ 0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares		50
Shares issued for conversion of notes and interest		$ 50,000
Series C Convertible Preferred Stock [Member]
Sale of stock, number of shares issued	105
Sale of stock, consideration received	$ 52,500
Sale of stock, description	Each Unit consists of 1 share of Series C Preferred stock convertible at any time into 300 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.005 per share.
Conversion of stock, shares converted	300
Sale of stock, price per share	$ 0.005	$ 0.005	0.005	0.005	0.005	0.005	0.005	0.005	0.005
Series D Convertible Preferred Stock [Member]
Sale of stock, description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted	400
Sale of stock, price per share	$ 0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.01
Shares issued for conversion of notes and accrued interest, shares	145
Shares issued for conversion of notes and interest	$ 145,000
Series D Convertible Preferred Stock [Member]
Sale of stock, description	Each Unit consists of 1 share of Series D Preferred stock convertible at any time into 400 shares of the Company's common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company's common stock at $0.01 per share.
Conversion of stock, shares converted	400
Sale of stock, price per share	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Shares issued for conversion of notes and accrued interest, shares	222.22
Shares issued for conversion of notes and interest	$ 222,250