Sparta Commercial Services (SRCO) 10-K 9 Jul 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2019	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, 2019
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	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Current Assets
Cash and cash equivalents	$ 13	$ 998
Accounts receivable	3,048	3,853
Inventory	9,761
Other current assets	1,827
Total Current Assets	14,649	4,851
Property and equipment, net of accumulated depreciation and amortization of $212,905 and $211,311, respectively	357	1,952
Other assets	9,628	9,628
Deposits	9,000	9,000
Total Long Term Assets	18,985	20,580
Total assets	33,634	25,431
Current Liabilities
Bank overdraft	11,496	1,882
Accounts payable and accrued expenses	3,971,179	3,533,344
Current portion notes payable net of beneficial conversion feature of $8,633 and $55,662, respectively	4,106,169	4,461,640
Deferred revenue	17,635	20,546
Derivative liabilities	3,496,696	3,502,669
Total Current Liabilities	11,603,175	11,520,081
Loans payable-related parties	432,403	430,353
Total Long Term Liabilities	432,403	430,353
Total liabilities from continuing operations	12,035,578	11,950,434
LIABILITIES FROM DISCONTINUED OPERATIONS	12,080	12,080
Total liabilities	12,047,658	11,962,514
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, 627,092,904 and 620,862,687 shares issued and outstanding, respectively	627,093	620,863
Common stock to be issued 80,786,511 and 75,786,511, respectively	80,787	75,787
Additional paid-in-capital	48,215,855	46,635,457
Accumulated deficit	(61,915,119)	(60,226,159)
Total deficiency in stockholders' equity	(12,975,344)	(12,880,382)
Non-controlling interest	961,320	943,299
Total Deficit	(12,014,024)	(11,937,083)
Total Liabilities and Deficit	33,634	25,431
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	2,960	1,170
Series D Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 580

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Accumulated depreciation and amortization	$ 212,905	$ 211,311
Notes payable, discount, current	$ 8,633	$ 55,662
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares designated	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	627,092,904	620,862,687
Common stock, shares outstanding	627,092,904	620,862,687
Common stock to be issued	80,786,511	75,786,511
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 100	$ 100
Preferred stock, shares designated	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 designated	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 designated	200,000	200,000
Preferred stock, shares issued	2,960	1,170
Preferred stock, shares outstanding	2,960	1,170
Preferred stock, liquidation and redemption value per share	$ 10	$ 10
Series D Redeemable Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares designated	2,000,000	2,000,000
Preferred stock, liquidation and redemption value per share	$ 1	$ 1
Common stock, shares outstanding	580	0
Number of shares convertible into common stock	400	400
Common stock conversion price per share	$ 1.15	$ 1.15

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenue
Information technology	$ 384,665	$ 446,159
Cost of goods sold	29,603	43,262
Gross profit	355,062	402,897
Operating expenses:
General and administrative	1,200,471	1,242,846
Depreciation and amortization	1,594	2,475
Total operating expenses	1,202,065	1,245,321
Loss from operations	(847,003)	(842,424)
Other (income) expense:
Other income	(12,741)	(17,929)
Financing cost	2,189,836	1,572,907
Amortization of debt discount	66,829	303,885
(Gain) loss in changes in fair value of derivative liability	(1,420,804)	99,723
Total other expense	823,120	1,958,586
Net loss from continuing operations	(1,670,123)	(2,801,010)
Net loss from discontinued operations		(9,751)
Net Loss	(1,670,123)	(2,810,761)
Net (income) loss attributed to Non-controlling interest	(18,073)	(28,296)
Preferred dividend	(764)	(764)
Net loss attributed to common stockholders	$ (1,688,960)	$ (2,839,821)
Basic and diluted loss per share	$ (0.003)	$ (0.005)
Basic and diluted loss per share attributed to common stockholders	$ (0.003)	$ (0.005)
Weighted average shares outstanding	626,189,206	597,876,134

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Deficit - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Series A Preferred Stock [Member]
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Sale of common stock
Sale of common stock, shares
Sale of preferred stock
Sale of preferred stock, shares
Share issued
Share issued, shares
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest
Shares issued for conversion of notes and interest, shares
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred
Shares issued for conversion of subsidiary preferred, shares
Preferred dividend
Net loss
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Series B Preferred Stock [Member]
Balance
Balance, shares
Sale of common stock
Sale of common stock, shares
Sale of preferred stock
Sale of preferred stock, shares
Share issued
Share issued, shares
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest
Shares issued for conversion of notes and interest, shares
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred
Shares issued for conversion of subsidiary preferred, shares
Preferred dividend
Net loss
Balance
Balance, shares
Series C Preferred Stock [Member]
Balance	$ 1,170
Balance, shares	1,170
Sale of common stock
Sale of common stock, shares
Sale of preferred stock	$ 1,394	$ 930
Sale of preferred stock, shares	1,394	930
Share issued
Share issued, shares
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest	$ 376	$ 240
Shares issued for conversion of notes and interest, shares	376	240
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred	$ 20
Shares issued for conversion of subsidiary preferred, shares	20
Preferred dividend
Net loss
Balance	$ 2,960	$ 1,170
Balance, shares	2,960	1,170
Series D Preferred Stock [Member]
Balance
Balance, shares
Sale of common stock
Sale of common stock, shares
Sale of preferred stock
Sale of preferred stock, shares
Share issued
Share issued, shares
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest	$ 406
Shares issued for conversion of notes and interest, shares	406
Shares issued for settlement of accounts payable	$ 124
Shares issued for settlement of accounts payable, shares	124
Shares issued for conversion of subsidiary preferred	$ 50
Shares issued for conversion of subsidiary preferred, shares	50
Preferred dividend
Net loss
Balance	$ 580
Balance, shares	580
Common Stock [Member]
Balance	$ 620,863	$ 583,274
Balance, shares	620,862,687	583,273,965
Sale of common stock
Sale of common stock, shares
Sale of preferred stock
Sale of preferred stock, shares
Share issued		$ 7,194
Share issued, shares		7,194,220
Shares issued for financing cost	$ 6,230	$ 30,395
Shares issued for financing cost, shares	6,230,217	30,394,502
Shares issued for conversion of notes and interest
Shares issued for conversion of notes and interest, shares
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred
Shares issued for conversion of subsidiary preferred, shares
Preferred dividend
Net loss
Balance	$ 627,093	$ 620,863
Balance, shares	627,092,904	620,862,687
Common Stock to be Issued [Member]
Balance	$ 75,787	$ 23,274
Balance, shares	75,786,511	23,273,656
Sale of common stock		$ 31,297
Sale of common stock, shares		31,296,980
Sale of preferred stock
Sale of preferred stock, shares
Share issued		$ (7,256)
Share issued, shares		(7,255,862)
Shares issued for financing cost	$ 5,000	$ 5,176
Shares issued for financing cost, shares	5,000,000	5,176,700
Shares issued for conversion of notes and interest		$ 23,296
Shares issued for conversion of notes and interest, shares		23,295,037
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred
Shares issued for conversion of subsidiary preferred, shares
Preferred dividend
Net loss
Balance	$ 80,787	$ 75,787
Balance, shares	80,786,511	75,786,511
Additional Paid in Capital [Member]
Balance	$ 46,635,457	$ 45,736,885
Correction
Sale of common stock		48,703
Sale of preferred stock	694,656	464,070
Share issued		62
Shares issued for financing cost	38,570	120,423
Shares issued for conversion of notes and interest	723,564	265,314
Shares issued for settlement of accounts payable	123,626
Shares issued for conversion of subsidiary preferred	(18)
Preferred dividend
Net loss
Balance	48,215,855	46,635,457
Accumulated Deficit [Member]
Balance	(60,226,159)	(57,386,338)
Correction
Sale of preferred stock
Share issued
Shares issued for financing cost
Shares issued for conversion of notes and interest
Shares issued for settlement of accounts payable
Shares issued for conversion of subsidiary preferred
Preferred dividend	(764)	(764)
Net loss	(1,688,196)	(2,839,057)
Balance	(61,915,119)	(60,226,159)
Non-controlling Interest [Member]
Balance	943,299	915,003
Correction
Sale of preferred stock
Share issued
Shares issued for financing cost
Shares issued for conversion of notes and interest
Shares issued for settlement of accounts payable
Shares issued for conversion of subsidiary preferred	(52)
Preferred dividend
Net loss	18,073	28,296
Balance	961,320	943,299
Balance	(11,937,083)	(10,115,402)
Correction
Sale of common stock		80,000
Sale of preferred stock	696,050	465,000
Share issued
Shares issued for financing cost	49,800	155,994
Shares issued for conversion of notes and interest	724,346	288,850
Shares issued for settlement of accounts payable	123,750
Shares issued for conversion of subsidiary preferred
Preferred dividend	(764)	(764)
Net loss	(1,670,123)	(2,810,761)
Balance	$ (12,014,024)	$ (11,937,083)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (1,670,123)	$ (2,810,761)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,595	2,475
(Gain) loss due to change in fair value of derivative liabilities	(1,420,804)	99,723
Amortization of debt discount	66,829	303,885
Non-cash financing cost	1,839,314	1,079,809
Changes in operating assets and liabilities
Accounts receivable	(2,048)	(2,290)
Inventory	(9,761)
Other assets	(1,827)	70,776
Accounts payable and accrued expenses	440,687	599,754
Deferred revenue	(2,911)	(1,188)
Net cash used in operating activities	(759,049)	(657,817)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	9,614	(81)
Net proceeds from sale of stock	696,050	545,000
Net proceeds from convertible notes	57,800	179,500
Net payments on convertible notes	(7,450)	(77,740)
Net proceeds from related party notes	12,000	14,000
Payments on related party notes	(9,950)	(2,500)
Net cash provided by financing activities	758,064	658,179
Cash flows from discontinued operations:
Cash provided by (used in) operating activities of discontinued operations
Net Cash flow from discontinued operation
Net (Decrease) in cash	(985)	362
Cash and cash equivalents, beginning of period	998	636
Cash and cash equivalents , end of period	13	998
Cash paid for:
Interest	249	5,679
Income taxes	$ 700	$ 336

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Apr. 30, 2019
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 four 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, power-sport vehicle and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Lastly, since 2007, Sparta has administered leasing programs nationwide for local and/or state agencies seeking to finance municipal vehicles and equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. In 2016, the Company changed the name of its majority-owned subsidiary Specialty Reports, Inc., to iMobile Solutions, Inc. The new name reflects the Company’s strategic evolution and focus on the growing mobile application market domestically. Sparta’s mobile application (mobile app) offerings have broadened our base beyond our original base of vehicle dealers to include 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. The Company’s vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com Sparta also administers a Municipal Leasing Program for local and/or state agencies throughout the country who are seeking a better and more economical way to finance their essential equipment needs, including police motorcycles, cruisers, buses, fire trucks, and EMS equipment. We are continuing to expand our roster of equipment manufacturers and the types of equipment we lease. New World Health Brands, Inc. (NWHB) was formed in April 2019 as a subsidiary and new business line of Sparta Commercial Services, Inc. While anticipating, and with the passing of the 2018 Farm Bill, which resulted in the removal of hemp (CBD) from Schedule 1 of the Controlled Substances Act. Sparta’s management recognized a substantial potential business opportunity in the rapidly expanding Industrial Hemp-CBD (Cannabinol) market in the United States. During 2018-2019, management sourced, developed and lab tested 5 CBD product categories totaling 31 products, procured product packaging, labeling, implemented fulfillment and launched an on-line B to C website, www.newworldhealthcbd.com. Sparta’s offices are located at 555 Fifth Avenue, 14 th www.spartacommercial.com We identify our ongoing information technology business in two reporting groups: mobile apps/websites and vehicle history reports, both of which operate under our wholly owned subsidiary, iMobile Solutions, Inc. The latest product offering, via www.newworldhealthcbd.com, offering a full array of hemp-derived CBD products, is contained in our subsidiary, New World Health Brands, Inc. 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 During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) 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 and New World Health Brands 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. The Company records deferred revenues when cash payments are received or due in advance of our performance, including amounts which are refundable. The following table presents our revenues disaggregated by revenue source: Year Ended April 30, 2019 2018 Applications $ 287,554 $ 364,942 History Reports 97,111 81,217 $ 384,665 $ 446,159 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 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. Inventories 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, 2019 and 2018, 1,039,725,739 potential shares (including 80,786,511 shares to be issued included on the balance sheet) and 892,342,723 potential shares (including 75,786,511 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, 2019 and 2018, 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 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 2018, the FASB issued ASU 2018-09, “ 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. 2018-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ● ASU No. 2018-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ● ASU No. 2018-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates ● ASU No. 2018-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients These ASUs will became effective for the Company beginning interim period beginning May 1, 2018. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 Leases Leases 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, 2019
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, 2019, the Company had an accumulated deficit of $61,915,119 and a working capital deficit (total current liabilities exceeded total current assets) of $11,588,526. 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, 2019
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, 2019 2018 Revenues $ 1,356 $ 33,893 Net loss $ - $ (9,751 ) 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, 2019 and 2018. ASSETS INCLUDED IN DISCONTINUED OPERATIONS MOTORCYCLES AND OTHER VEHICLES UNDER OPERATING LEASES Motorcycles and other vehicles under operating leases at April 30, 2019 and 2018: April 30, April 30, 2019 2018 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, 2019, motorcycles and other vehicles have been fully depreciated. Depreciation expense for vehicles for the years ended April 30, 2019 and 2018 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, 2019 and 2018 the Company had no RISC loans. 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, 2019 and 2018. LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE April 30, April 30, 2019 2018 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 12,080 At April 30, 2019, the note has a maturity due within one year.

Notes Payable and Derivatives

Notes Payable and Derivatives	12 Months Ended
	Apr. 30, 2019
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, 2019 April 30, 2018 Notes convertible at holder’s option $ 1,901,866 $ 2,324,716 Notes convertible at Company’s option 75,700 76,000 Non-convertible notes payable 2,137,236 2,116,586 Subtotal 4,114,802 4,517,302 Less debt discount (8,633 ) (55,662 ) Total $ 4,106,169 $ 4,461,640 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, 2019, 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, 2019 and 2018 was $66,829 and $303,885, 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 at April 30, 2019 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 2.39% to 2.47 % Expected stock price volatility 95 % Expected dividend payout 0 Expected options life in years Ranging from 0.08 year to 1 year The change in fair value of the derivative liabilities 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 2.24 % Expected stock price volatility 119% to 136 % Expected dividend payout 0 % Expected options life in years Ranging from 0.825 year to 1.06 years Changes in derivative liability during the years ended April 30, 2019 and 2018 were: April 30, 2019 2018 Balance, beginning of year $ 3,502,669 $ 2,533,934 Derivative liability reclassified to additional paid in capital 871,673 (432,556 ) Derivative financial liability arising on the issue of convertible notes and warrants 543,158 1,301,568 Fair value adjustments (1,420,804 ) 99,723 Balance, end of year $ 3,496,696 $ 3,502,669

Loans Payable to Related Partie

Loans Payable to Related Parties	12 Months Ended
	Apr. 30, 2019
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E – LOANS PAYABLE TO RELATED PARTIES As of April 30, 2019 and 2018, aggregated loans payable, without demand and with no interest, to officers and directors were $432,403 and $430,353, respectively.

Equity Transactions

Equity Transactions	12 Months Ended
	Apr. 30, 2019
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, 200,000 shares have been designated as Series C Preferred Stock with a $10 per share liquidation value, and 2,000,000 shares have been designated as Series D Preferred Stock with a $1 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, 2019 and 2018. The Company had no shares of Series B Preferred Stock issued and outstanding as of April 30, 2019 and 2018. The Company had 2,960 and 1,170 shares of Series C Preferred Stock issued and outstanding as of April 30, 2019 and 2018. The Company had 580 and no shares of Series D Preferred Stock issued and outstanding as of April 30, 2019 and 2018. The Company had 627,092,904 and 620,862,687 shares of common stock issued and outstanding as of April 30, 2019 and 2018, respectively. The Company had 80,786,511 and 75,786.511 shares of common classified as to be issued at April 30, 2019 and April 30, 2018, 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, 2019 and 2018. Accrued dividends payable on the Series A Preferred were $10,619 and $9,855 at April 30, 2019 and 2018, 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, 2019 and April 30, 2018. 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. During the year ended April 30, 2019, the Company sold 1,394.1. Units of Series C Preferred Stock for $696,050. The Company exchanged 376 Units of Series C Preferred Stock for $317,596 of the Company’s notes and accrued interest thereon. The Company exchanged 20 Units of Series C Preferred Stock for $10,000 of the Company’s subsidiary’s Series C Convertible Preferred stock. All units consist 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. 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 (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. Also, during the year the Company issued 240 Units of Series C Convertible Preferred Stock upon the conversion of $288,850 of notes payable and accrued interest thereon. Preferred Stock Series D In August 2018, the Company authorized a new series of 2,000,000 shares of preferred stock designated as Series D Convertible Preferred Stock, each share having a par value of $0.001 per share. The Series D 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 D 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, Series B, and Series C Preferred Stock. The Series D Preferred Stock is not entitled to receive any dividends, has a liquidation value of $1.00 per share, redeemable, after three years from issue, at the Company’s option at $1.15 per share, and each shares of Series D Preferred Stock is convertible at the option of the holder into 400 shares of common stock. During the year ended April 30, 2019, the Company: exchanged 406 Units of Series D Preferred stock for $406,374 of the Company’s notes and accrued interest thereon, exchanged 124 Units of Series D Preferred stock for $123,750 of the Company’s accounts payable, and issued 50 Units of Series D Preferred stock for $25,000 of the Company’s subsidiary’s Series C Convertible Preferred stock. Each Series D Units consist 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. 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, 2019 and 2018 had 7 and 59 shares outstanding, respectively. 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, 2019, 50 of the subsidiary’s shares of Series C stock were exchanged for 50 Units of the Company’s Series D Preferred stock and 2 shares of the subsidiary’s Series C stock were exchanged for 20 Units of the Company’s Series C Preferred stock There were no transactions in the subsidiaries Series C Preferred stock during the fiscal year ended April 30, 2018. Common Stock During the year ended April 30, 2019, the Company: ● sold 1,354 shares of Series C Preferred stock for $676,050, ● pursuant to terms of agreements, accrued as to be issued 5,000,000 shares of restricted common stock, valued at $22,172, ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $27,628, ● issued 20 Units of the Company’s Series C Convertible Preferred stock in exchange for $10,000 of the Company’s subsidiary’s Series C 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 376 Units of Series C Convertible Preferred stock upon conversion of $317,596 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 406 Units of the Company’s Series D Convertible Preferred stock upon conversion of $405,968 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 124 Units of the Company’s Series D Convertible Preferred stock upon conversion of $123,750 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, ● issued 50 Units of the Company’s Series D Convertible Preferred stock in exchange for $25,000 of the Company’s subsidiary’s Series C 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. 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.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Apr. 30, 2019
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, 2019: Fair Value Measurement Using Fair Value at April 30, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,496,696 - - $ 3,496,696 Fair values of financial liabilities as of April 30, 2018 are as follows: Fair Value Measurement Using Fair Value at April 30, 2018 Level 1 Level 2 Level 3 Derivative liabilities  $ 3,502,669 - - $ 3,502,669 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, 2019
Non-cash Financial Information
Non-Cash Financial Information	NOTE H – NON-CASH FINANCIAL INFORMATION During the year ended April 30, 2019, the Company: ● pursuant to terms of agreements, accrued as to be issued 5,000,000 shares of restricted common stock, valued at $22,172, ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $27,628, ● issued 20 Units of the Company’s Series C Convertible Preferred stock in exchange for $10,000 of the Company’s subsidiary’s Series C 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 376 Units of Series C Convertible Preferred stock upon conversion of $317,596 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 406 Units of the Company’s Series D Convertible Preferred stock upon conversion of $405,968 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 124 Units of the Company’s Series D Convertible Preferred stock upon conversion of $123,750 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, ● issued 50 Units of the Company’s Series D Convertible Preferred stock in exchange for $25,000 of the Company’s subsidiary’s Series C 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. 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.

Property and Equipment

Property and Equipment	12 Months Ended
	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE I - PROPERTY AND EQUIPMENT Major classes of property and equipment at April 30, 2019 and 2018 consist of the followings: 2019 2018 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (212,905 ) (211,310 ) Net property and equipment $ 357 $ 1,952 Depreciation expense related to property and equipment was $1,594 and $2,475 for the years ended April 30, 2019 and 2018, respectively.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Apr. 30, 2019
Share-based Payment Arrangement [Abstract]
Stock Options and Warrants	NOTE J - STOCK OPTIONS AND WARRANTS Options: During the fiscal year ended April 30, 2015, four employees agreed to exchange 3,999 options exercisable at $7.50 per share and 28,667 options exercisable at $ 1.65 per share for 113,338 shares of the Company’s common stock, valued at $77,460. The shares will vest as follows: 37,780 shares on June 30, 2014; 37,777 shares on June 30, 2015; and 37,777 shares on June 30, 2016. Only 31,780 shares of the initial 37,780 shares were issued during the year ended April 30, 2015. The shares were authorized/issued from the 2005 Stock Incentive Compensation Plan. Pursuant to resolutions of the Company’s Board of Directors in August 2014, the exercise price on the 327,335 options held by the Company’ s officers and directors was reduced to $0.50 per share from exercise prices ranging from $0.60 to $14.355, and the expiration dates were extended by two years. The $63,149 valuation of this action was fully expensed during the year. No options were granted during the fiscal years ended April 30, 2019 and 2018. 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 0 - $ - - $ - 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, 2017 310,000 $ 0.50 Granted - - Exercised - - Canceled or expired (283,333 ) 0.50 Outstanding at April 30, 2018 26,667 $ 0.50 Granted - - Exercised - - Canceled or expired (26,667 ) 0.50 Outstanding at April 30, 2019 - $ - Warrants: 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 an aggregate of 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% to 291.5%, (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. During the year ended April 30, 2019, the Company, as part of the issuance of 1,790,400 Units of Series C Convertible Preferred Stock issued an aggregate of 268,560,000 warrants to purchase an aggregate of 268,560,000 shares of common stock. The warrants were initially valued at $1,099,534 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 103.1% to 143.7%, (3) risk-free interest rate of 2.34% to 2.86%, and (4) expected life of 2 years. As part of the issuance of 579,880 Units of Series D Convertible Preferred Stock, issued an aggregate of 86,982,000 warrants to purchase an aggregate of 86,982,000 shares of common stock. The warrants initially valued at $294,141 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 103.1% to 143.7%, (3) risk-free interest rate of 2.34% to 2.86%, and (4) expected life of 2 years. The warrants have exercise prices of $0.005 and $0.01 respectively, and are fully vested. 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 0.51 $ 0.65 40,000 $ 0.65 $ 0.005 444,052,500 1.28 $ 0.005 444,052,500 $ 0.005 $ 0.01 86,982,000 1.74 $ 0.01 86,982,000 $ 0.01 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, 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 Granted 355,542,000 0.0062 Exercised - - Canceled or expired - - Outstanding at April 30, 2019 531,074,500 $ 0.0059

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE K - INCOME TAXES At April 30, 2018 and 2019, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $45,410,591 and $46,876,793, 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 2019 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 2015 are as follows: April 30, 2018 2019 Noncurrent: Net operating loss carry forward $ 19,980,660 $ 20,625,789 Valuation allowance (19,980,660 ) (20,625,789 ) Net deferred tax asset $ - $ - The valuation allowance increased by $735,267 and $645,129 during the years ended April 30, 2018 and 2019, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 30, 2019
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 sub-lease which expired on July 31, 2018, and continues on a month-to-month basis thereafter. The monthly base rent is $4,800. Rent expense was $56,150 and $49,250 for the years ended April 30, 2019 and 2018, 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, 2019. 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, 2019, 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 these claims are 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 unaudited condensed 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 . On October 26, 2018, a lender commenced an action in the Supreme Court of the State of New York in New York County alleging damages from unpaid principal and interest, attorney’s fees, costs, and expenses arising from a promissory note dated February 26, 2015 in the amount of $50,000.00. The case is presently in the discovery phase of the litigation. The Company believes the claim is contingent, unliquidated and disputed.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE M – SUBSEQUENT EVENTS 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 (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, 2019
Accounting Policies [Abstract]
Business	Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving four 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, power-sport vehicle and truck title history reports for consumers, retail dealers, auction houses, insurance companies and banks/finance companies. Lastly, since 2007, Sparta has administered leasing programs nationwide for local and/or state agencies seeking to finance municipal vehicles and equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. In 2016, the Company changed the name of its majority-owned subsidiary Specialty Reports, Inc., to iMobile Solutions, Inc. The new name reflects the Company’s strategic evolution and focus on the growing mobile application market domestically. Sparta’s mobile application (mobile app) offerings have broadened our base beyond our original base of vehicle dealers to include 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. The Company’s vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com Sparta also administers a Municipal Leasing Program for local and/or state agencies throughout the country who are seeking a better and more economical way to finance their essential equipment needs, including police motorcycles, cruisers, buses, fire trucks, and EMS equipment. We are continuing to expand our roster of equipment manufacturers and the types of equipment we lease. New World Health Brands, Inc. (NWHB) was formed in April 2019 as a subsidiary and new business line of Sparta Commercial Services, Inc. While anticipating, and with the passing of the 2018 Farm Bill, which resulted in the removal of hemp (CBD) from Schedule 1 of the Controlled Substances Act. Sparta’s management recognized a substantial potential business opportunity in the rapidly expanding Industrial Hemp-CBD (Cannabinol) market in the United States. During 2018-2019, management sourced, developed and lab tested 5 CBD product categories totaling 31 products, procured product packaging, labeling, implemented fulfillment and launched an on-line B to C website, www.newworldhealthcbd.com. Sparta’s offices are located at 555 Fifth Avenue, 14 th www.spartacommercial.com We identify our ongoing information technology business in two reporting groups: mobile apps/websites and vehicle history reports, both of which operate under our wholly owned subsidiary, iMobile Solutions, Inc. The latest product offering, via www.newworldhealthcbd.com, offering a full array of hemp-derived CBD products, is contained in our subsidiary, New World Health Brands, Inc.
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 During the first quarter of 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) 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 and New World Health Brands 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. The Company records deferred revenues when cash payments are received or due in advance of our performance, including amounts which are refundable. The following table presents our revenues disaggregated by revenue source: Year Ended April 30, 2019 2018 Applications $ 287,554 $ 364,942 History Reports 97,111 81,217 $ 384,665 $ 446,159
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.
Inventories	Inventories
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, 2019 and 2018, 1,039,725,739 potential shares (including 80,786,511 shares to be issued included on the balance sheet) and 892,342,723 potential shares (including 75,786,511 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, 2019 and 2018, 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
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 2018, the FASB issued ASU 2018-09, “ 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. 2018-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) ● ASU No. 2018-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing ● ASU No. 2018-11, Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates ● ASU No. 2018-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients These ASUs will became effective for the Company beginning interim period beginning May 1, 2018. Adoption of this standard did not have a material impact on the Company’s consolidated financial statements. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 Leases Leases 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, 2019
Accounting Policies [Abstract]
Schedule of Disaggregation Revenue	The following table presents our revenues disaggregated by revenue source: Year Ended April 30, 2019 2018 Applications $ 287,554 $ 364,942 History Reports 97,111 81,217 $ 384,665 $ 446,159
Schedule of Estimated Useful Life of Property and Equipment	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, 2019
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, 2019 2018 Revenues $ 1,356 $ 33,893 Net loss $ - $ (9,751 )
Schedule of Property Under Operating Leases	Motorcycles and other vehicles under operating leases at April 30, 2019 and 2018: April 30, April 30, 2019 2018 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 NOTE PAYABLE April 30, April 30, 2019 2018 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 12,080

Notes Payable and Derivatives (

Notes Payable and Derivatives (Tables)	12 Months Ended
	Apr. 30, 2019
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, 2019 April 30, 2018 Notes convertible at holder’s option $ 1,901,866 $ 2,324,716 Notes convertible at Company’s option 75,700 76,000 Non-convertible notes payable 2,137,236 2,116,586 Subtotal 4,114,802 4,517,302 Less debt discount (8,633 ) (55,662 ) Total $ 4,106,169 $ 4,461,640
Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option	The change in fair value of the derivative liabilities of convertible notes outstanding at April 30, 2019 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 2.39% to 2.47 % Expected stock price volatility 95 % Expected dividend payout 0 Expected options life in years Ranging from 0.08 year to 1 year The change in fair value of the derivative liabilities 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 2.24 % Expected stock price volatility 119% to 136 % Expected dividend payout 0 % Expected options life in years Ranging from 0.825 year to 1.06 years
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the years ended April 30, 2019 and 2018 were: April 30, 2019 2018 Balance, beginning of year $ 3,502,669 $ 2,533,934 Derivative liability reclassified to additional paid in capital 871,673 (432,556 ) Derivative financial liability arising on the issue of convertible notes and warrants 543,158 1,301,568 Fair value adjustments (1,420,804 ) 99,723 Balance, end of year $ 3,496,696 $ 3,502,669

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Apr. 30, 2019
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, 2019: Fair Value Measurement Using Fair Value at April 30, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,496,696 - - $ 3,496,696 Fair values of financial liabilities as of April 30, 2018 are as follows: Fair Value Measurement Using Fair Value at April 30, 2018 Level 1 Level 2 Level 3 Derivative liabilities  $ 3,502,669 - - $ 3,502,669

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Major classes of property and equipment at April 30, 2019 and 2018 consist of the followings: 2019 2018 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (212,905 ) (211,310 ) Net property and equipment $ 357 $ 1,952

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Apr. 30, 2019
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 0 - $ - - $ -
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, 2017 310,000 $ 0.50 Granted - - Exercised - - Canceled or expired (283,333 ) 0.50 Outstanding at April 30, 2018 26,667 $ 0.50 Granted - - Exercised - - Canceled or expired (26,667 ) 0.50 Outstanding at April 30, 2019 - $ -
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 0.51 $ 0.65 40,000 $ 0.65 $ 0.005 444,052,500 1.28 $ 0.005 444,052,500 $ 0.005 $ 0.01 86,982,000 1.74 $ 0.01 86,982,000 $ 0.01
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, 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 Granted 355,542,000 0.0062 Exercised - - Canceled or expired - - Outstanding at April 30, 2019 531,074,500 $ 0.0059

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2019
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 2019 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 2015 are as follows: April 30, 2018 2019 Noncurrent: Net operating loss carry forward $ 19,980,660 $ 20,625,789 Valuation allowance (19,980,660 ) (20,625,789 ) Net deferred tax asset $ - $ -

Summary of Accounting Policie_3

Summary of Accounting Policies (Details Narrative) - shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Antidilutive securities excluded from computation of earnings per share, amount	1,039,725,739	892,342,723
Shares to be Issued [Member]
Antidilutive securities excluded from computation of earnings per share, amount	80,786,511	75,786,511

Summary of Accounting Policie_4

Summary of Accounting Policies - Schedule of Disaggregation Revenue (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Revenues	$ 384,665	$ 446,159
Applications [Member]
Revenues	287,554	364,942
History Reports [Member]
Revenues	$ 97,111	$ 81,217

Summary of Accounting Policie_5

Summary of Accounting Policies - Schedule of Estimated Useful Life of Property and Equipment (Details)	12 Months Ended
	Apr. 30, 2019
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, 2019	Apr. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (61,915,119)	$ (60,226,159)
Working capital deficit	$ 11,588,526

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Depreciation expense for vehicles	$ 0	$ 0
Secured notes payable, maturity description	The note has a maturity 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, 2019	Apr. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 1,356	$ 33,893
Net loss		$ (9,751)

Discontinued Operations - Sched

Discontinued Operations - Schedule of Property Under Operating Leases (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
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, 2019	Apr. 30, 2018
Liabilities included in discontinued operation	$ 12,080	$ 12,080
Secured Notes Payable [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, 2019	Apr. 30, 2018
Common stock reserved for future issuance	816,556,212
Amortization of debt discount	$ 66,829	$ 303,885
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, 2019	Apr. 30, 2018
Subtotal	$ 4,114,802	$ 4,517,302
Less Debt discount	(8,633)	(55,662)
Total	4,106,169	4,461,640
Notes Convertible at Holder's Option [Member]
Subtotal	1,901,866	2,324,716
Notes Convertible at Company's Option [Member]
Subtotal	75,700	76,000
Non-Convertible Notes Payable [Member]
Subtotal	$ 2,137,236	$ 2,116,586

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	2.39	2.04
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	2.47	2.24
Expected Stock Price Volatility [Member]
Derivative liability, measurement input, percentage	95
Expected Stock Price Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage		119
Expected Stock Price Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage		136
Expected Dividend Payout [Member]
Derivative liability, measurement input, percentage	0	0
Expected Life in Years [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	29 days	98 months 30 days
Expected Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	1 year	1 year 22 days

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Debt Disclosure [Abstract]
Balance, beginning of year	$ 3,502,669	$ 2,533,934
Derivative liability reclassified to additional paid in capital	871,673	(432,556)
Derivative financial liability arising on the issuance of convertible notes and warrants	543,158	1,301,568
Fair value adjustments	(1,420,804)	99,723
Balance, end of year	$ 3,496,696	$ 3,502,669

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Related Party Transactions [Abstract]
Loans payable to officers and directors	$ 432,403	$ 430,353

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	Jul. 24, 2009	Aug. 31, 2018	Apr. 30, 2019	Apr. 30, 2018	Nov. 30, 2009
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			627,092,904	620,862,687
Common stock, shares outstanding			627,092,904	620,862,687
Common stock to be issued			80,786,511	75,786,511
Shares issued on conversion of debt, value			$ 724,346	$ 288,850
Stock issued during period, value, new issues				$ 80,000
Restricted Common Stock [Member]
Number of stocks sold during period				31,296,960
Sale of stock				$ 80,000
Number of restricted common stock			5,000,000	5,176,700
Number of restricted common stock, value			$ 22,172	$ 21,055
Restricted Common Stock One [Member]
Note principal and accrued interest				$ 57,000
Number of restricted common stock			6,230,217	23,295,037
Number of restricted common stock, value			$ 27,628
Restricted Common Stock Two [Member]
Number of restricted common stock				30,394,502
Number of restricted common stock, value				$ 134,989
Restricted Common Stock Three [Member]
Number of restricted common stock				7,194,222
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
Series B Preferred Stock [Member]
Preferred stock, shares authorized	1,000		1,000	1,000
Preferred stock, liquidation preference			$ 10,000	$ 10,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Annual cumulative dividend, percentage	10.00%
Convertible preferred stock, shares issued upon conversion
Note subscription receivable			$ 2,118,309
Interest receivable			$ 193,011
Series C Preferred Stock [Member]
Preferred stock, shares authorized			200,000	200,000
Preferred stock, liquidation preference			$ 10	$ 10
Preferred stock, shares issued			2,960	1,170
Preferred stock, shares outstanding			2,960	1,170
Convertible preferred stock, shares issued upon conversion
Number of stocks sold during period			1,394	930
Sale of stock			$ 696,050	$ 465,000
Note principal and accrued interest			$ 317,596
Shares issued on conversion of debt, shares			20	240
Shares issued on conversion of debt, value			$ 10,000	$ 288,850
Conversion of stock, shares converted			300	300
Warrant exercise price			$ 0.005	$ 0.005
Debt conversion description			The Company exchanged 20 Units of Series C Preferred Stock for $10,000 of the Company's subsidiary's Series C Convertible Preferred stock. All units consist 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.	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.
Number of restricted common stock			5,000,000
Number of restricted common stock, value			$ 22,172
Series D Preferred Stock [Member]
Preferred stock, shares authorized			2,000,000
Preferred stock, liquidation preference			$ 1
Preferred stock, shares issued			580
Preferred stock, shares outstanding			580
Number of stocks sold during period			406
Sale of stock			$ 406,374
Shares issued on conversion of debt, shares			124
Shares issued on conversion of debt, value			$ 123,750
Conversion of stock, shares converted			400
Warrant exercise price			$ 0.01
Debt conversion description			Each Series D Units consist 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.
Series A Preferred Stock [Member]
Accrued dividends payable			$ 10,619	$ 9,855
Series C Convertible Preferred Stock [Member]
Preferred stock, shares authorized					200,000
Preferred stock, par value					$ 0.001
Preferred stock, liquidation preference					10
Shares issued on conversion of debt, shares			20
Shares issued on conversion of debt, value			$ 10,000
Conversion of stock, shares converted			300
Warrant exercise price			$ 0.005
Debt conversion 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,
Series C Redeemable Preferred Stock [Member]
Preferred stock, liquidation preference					$ 10
Series D Convertible Preferred Stock [Member]
Preferred stock, shares authorized		2,000,000
Preferred stock, par value		$ 0.001
Preferred stock, liquidation preference		1
Preferred stock, shares issued			406
Note principal and accrued interest			$ 405,968
Shares issued on conversion of debt, shares			406
Conversion of stock, shares converted			400
Warrant exercise price			$ 0.01
Debt conversion 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.
Series D Redeemable Convertible Preferred Stock [Member]
Preferred stock, shares authorized			2,000,000	2,000,000
Preferred stock, par value			$ 0.001	$ 0.001
Preferred stock, liquidation preference		$ 1.15	$ 1	$ 1
Common stock, shares outstanding			580	0
Shares issued on conversion of debt, shares		400
Conversion of stock, shares converted			400	400
Subsidiary's Convertible Preferred Stock Series C Preferred Stock [Member]
Preferred stock, shares authorized			110
Preferred stock, par value			$ 1
Preferred stock, shares outstanding			7	59
Debt 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.
Subsidiary's Convertible Preferred Stock Series C Preferred Stock One [Member]
Preferred stock, shares outstanding			50
Subsidiary's Convertible Preferred Stock Series D Preferred Stock [Member]
Preferred stock, shares outstanding			50
Subsidiary's Convertible Preferred Stock Series C Preferred Stock Two [Member]
Preferred stock, shares outstanding			2
Subsidiary's Convertible Preferred Stock Series C Preferred Stock Three [Member]
Preferred stock, shares outstanding			20
Series C Preferred Stock One [Member]
Number of stocks sold during period			1,354
Sale of stock			$ 676,050
Number of restricted common stock			6,230,217
Number of restricted common stock, value			$ 27,628
Series C Convertible Preferred Stock One [Member]
Preferred stock, shares issued			376
Note principal and accrued interest			$ 317,596
Shares issued on conversion of debt, shares			376
Conversion of stock, shares converted			300
Warrant exercise price			$ 0.005
Debt conversion 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,
Series D Convertible Preferred Stock One [Member]
Preferred stock, shares issued			124
Shares issued on conversion of debt, shares			124
Conversion of stock, shares converted			400
Warrant exercise price			$ 0.01
Debt conversion 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,
Accounts payable			$ 123,750
Series D Convertible Preferred Stock Two [Member]
Preferred stock, shares issued			50
Note principal and accrued interest			$ 25,000
Shares issued on conversion of debt, shares			50
Conversion of stock, shares converted			400
Warrant exercise price			$ 0.01
Debt conversion 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.

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Values of Financial Liabilities (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Derivative liabilities	$ 3,496,696	$ 3,502,669
Fair Value, Inputs, Level 1 [Member]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities	$ 3,496,696	$ 3,502,669

Non-Cash Financial Information

Non-Cash Financial Information (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Shares issued on conversion of debt, value	$ 724,346	$ 288,850
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares	20
Shares issued on conversion of debt, value	$ 10,000
Debt conversion 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
Warrant exercise price	$ 0.005
Series C Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares	376
Debt conversion 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
Warrant exercise price	$ 0.005
Note principal and accrued interest	$ 317,596
Series D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares	406
Debt conversion 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
Warrant exercise price	$ 0.01
Note principal and accrued interest	$ 405,968
Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares	124
Debt conversion 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
Warrant exercise price	$ 0.01
Accounts payable	$ 123,750
Series D Convertible Preferred Stock Two [Member]
Shares issued on conversion of debt, shares	50
Debt conversion 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
Warrant exercise price	$ 0.01
Note principal and accrued interest	$ 25,000
Restricted Common Stock [Member]
Number of restricted common stock	5,000,000	5,176,700
Number of restricted common stock, value	$ 22,172	$ 21,055
Restricted Common Stock One [Member]
Number of restricted common stock	6,230,217	23,295,037
Number of restricted common stock, value	$ 27,628
Note principal and accrued interest		$ 57,000
Restricted Common Stock Two [Member]
Number of restricted common stock		30,394,502
Number of restricted common stock, value		$ 134,989
Restricted Common Stock Three [Member]
Number of restricted common stock		7,194,222

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation and expense	$ 1,595	$ 2,475

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Apr. 30, 2019	Apr. 30, 2018
Property, Plant and Equipment [Abstract]
Computer equipment, software and furniture	$ 213,262	$ 213,262
Less: accumulated depreciation	(212,905)	(211,311)
Net property and equipment	$ 357	$ 1,952

Stock Options and Warrants (Det

Stock Options and Warrants (Details Narrative)	Jun. 30, 2016shares	Jun. 30, 2015shares	Aug. 31, 2014$ / sharesshares	Jun. 30, 2014shares	Apr. 30, 2019USD ($)$ / sharesshares	Apr. 30, 2018USD ($)$ / sharesshares	Apr. 30, 2015$ / sharesshares
Series C Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares					$ 0.005
Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares					$ 0.01
Warrant [Member]
Number of preferred stock						1,169,950
Warrants to purchase						175,532,500
Fair value of warrants | $						$ 753,968
Warrants term						2 years
Warrants exercise price | $ / shares						$ 0.005
Warrant [Member] | Series C Convertible Preferred Stock [Member]
Number of preferred stock					1,790,400
Warrants to purchase					268,560,000
Fair value of warrants | $					$ 1,099,534
Warrants term					2 years
Warrant [Member] | Series D Convertible Preferred Stock [Member]
Number of preferred stock					579,880
Warrants to purchase					86,982,000
Fair value of warrants | $					$ 294,141
Warrants term					2 years
Warrant [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares					$ 0.005
Warrant [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares					$ 0.01
Warrant [Member] | Dividend Yield [Member]
Warrants measurement input						0
Warrant [Member] | Dividend Yield [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input					0
Warrant [Member] | Dividend Yield [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input					0
Warrant [Member] | Expected Stock Price Volatility [Member] | Minimum [Member]
Warrants measurement input						103.1
Warrant [Member] | Expected Stock Price Volatility [Member] | Minimum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input					103.1
Warrant [Member] | Expected Stock Price Volatility [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input					103.1
Warrant [Member] | Expected Stock Price Volatility [Member] | Maximum [Member]
Warrants measurement input						291.5
Warrant [Member] | Expected Stock Price Volatility [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input					143.7
Warrant [Member] | Expected Stock Price Volatility [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input					143.7
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Warrants measurement input						1.55
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input					2.34
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input					2.34
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member]
Warrants measurement input						2.38
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input					2.86
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input					2.86
Incentive Compensation Plan [Member]
Number of vested shares	37,777	37,777		37,780
Stock issued during period, shares, new issues							31,780
Number of options, granted during the year
Incentive Compensation Plan [Member] | Initial [Member]
Stock issued during period, shares, new issues							37,780
Incentive Compensation Plan [Member] | Four Employees [Member]
Options exercisable							3,999
Option price per share | $ / shares							$ 7.50
Options exercisable							28,667
Option price per share | $ / shares							$ 1.65
Incentive Compensation Plan [Member] | Officers and Directors [Member]
Options exercisable			327,335
Option price per share | $ / shares			$ 0.50
Option exercise price decrease | $ / shares			0.60
Option exercise price increase | $ / shares			$ 14.355
Option exercisable period			2 years

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, 2019	Apr. 30, 2018	Apr. 30, 2017
Number of Options Outstanding		26,667	310,000
Weighted Average Exercise Price		$ 0.50	$ 0.50
Officers, Directors and Employees [Member]
Number of Options Outstanding	0	0
Weighted Average Remaining Contractual Life (Years)	0 months	0 months
Weighted Average Exercise Price	$ 0	$ 0
Options Exercisable, Number exercisable	0	0
Options Exercisable, weighted average exercise price	$ 0	$ 0

Stock Options and Warrants - _2

Stock Options and Warrants - Schedule of Stock Options Activity (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Number of options, Outstanding	26,667	310,000
Number of options, Granted
Number of options, Exercised
Number of options, Canceled or expired	(26,667)	(283,333)
Number of options, Outstanding		26,667
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

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, 2019$ / sharesshares
Warrant One [Member]
Warrants Outstanding, Exercise price	$ 0.65
Warrants Outstanding, Number | shares	40,000
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	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	444,052,500
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 3 months 11 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.005
Warrants Exercisable, Number Exercisable | shares	444,052,500
Warrants Exercisable, Weighted Average Exercise Price	$ 0.005
Warrant Three [Member]
Warrants Outstanding, Exercise price	$ 0.01
Warrants Outstanding, Number | shares	86,982,000
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	1 year 8 months 26 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.01
Warrants Exercisable, Number Exercisable | shares	86,982,000
Warrants Exercisable, Weighted Average Exercise Price	$ 0.01

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, 2019	Apr. 30, 2018
Number of Shares, Warrants Outstanding, Beginning balance	175,532,500	230,000
Number of Shares, Warrants Grants	355,542,000	175,492,500
Number of Shares, Warrants Exercised
Number of Shares, Warrants Canceled or expired		(190,000)
Number of Shares, Warrants Outstanding, Ending balance	531,074,500	175,532,500
Weighted Average Exercise Price Per Share, Warrants outstanding, Beginning balance	$ 0.0051	$ 0.50
Weighted Average Exercise Price Per Share, Warrants Grants	0.0062	0.005
Weighted Average Exercise Price Per Share, Warrants Exercised
Weighted Average Exercise Price Per Share, Warrants Canceled or expired		0.46
Weighted Average Exercise Price Per Share, Warrants outstanding, Ending balance	$ 0.0059	$ 0.0051

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Operating loss carry forwards, net	$ 46,876,793	$ 45,410,591
Operating loss carryforwards, expiration date	2035
Increase in valuation allowance	$ 645,129	$ 735,267

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
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, 2019	Apr. 30, 2018
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 20,625,789	$ 19,980,660
Valuation allowance	(20,625,789)	(19,980,660)
Net deferred tax asset

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 22, 2016	Apr. 30, 2019	Apr. 30, 2018	Feb. 26, 2015
Rent expense		$ 56,150	$ 49,250
Promissory Note [Member]
Aggregate note amount				$ 50,000
LG Capital Funding, LLC [Member]
Loss on contingent	$ 102,171
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
Executive Office Space [Member]
Lease expiring date		Jul. 31, 2018
Rent expense		$ 4,500

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	5 Months Ended	8 Months Ended	11 Months Ended	12 Months Ended		14 Months Ended
	Jul. 08, 2020	Jul. 08, 2020	Jul. 08, 2020	Apr. 30, 2019	Apr. 30, 2018	Jul. 08, 2020
Shares issued on conversion of debt, value				$ 724,346	$ 288,850
Series C Convertible Preferred Stock [Member]
Debt conversion 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
Warrant exercise price				$ 0.005
Shares issued on conversion of debt, shares				20
Shares issued on conversion of debt, value				$ 10,000
Series D Convertible Preferred Stock [Member]
Note principal and accrued interest				$ 405,968
Debt conversion 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
Warrant exercise price				$ 0.01
Shares issued on conversion of debt, shares				406
Series C Convertible Preferred Stock One [Member]
Note principal and accrued interest				$ 317,596
Debt conversion 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
Warrant exercise price				$ 0.005
Shares issued on conversion of debt, shares				376
Series D Convertible Preferred Stock One [Member]
Debt conversion 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
Warrant exercise price				$ 0.01
Shares issued on conversion of debt, shares				124
Series D Convertible Preferred Stock Two [Member]
Note principal and accrued interest				$ 25,000
Debt conversion 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
Warrant exercise price				$ 0.01
Shares issued on conversion of debt, shares				50
Subsequent Event [Member] | Series C Convertible Preferred Stock [Member]
Number of restricted common stock						1,000,000
Common stock to be issued in cancellation						$ 311,127
Sale of stock, number of shares issued						298
Sale of stock amount						$ 103,000
Note principal and accrued interest	$ 45,829	$ 45,829	$ 45,829			$ 45,829
Debt conversion 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
Warrant exercise price	$ 0.005	$ 0.005	$ 0.005			$ 0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member]
Debt conversion 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 (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
Warrant exercise price	0.01	0.01	$ 0.01			$ 0.01
Shares issued on conversion of debt, shares						125
Shares issued on conversion of debt, value						$ 125,000
Subsequent Event [Member] | Series C Convertible Preferred Stock One [Member]
Sale of stock, number of shares issued			392
Sale of stock amount			$ 196,000
Debt conversion 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			3,000
Warrant exercise price	0.005	0.005	$ 0.005			$ 0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock One [Member]
Debt conversion 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
Warrant exercise price	0.01	$ 0.01	$ 0.01			0.01
Shares issued on conversion of debt, shares			15
Shares issued on conversion of debt, value			$ 15,000
Subsequent Event [Member] | Series C Convertible Preferred Stock Two [Member]
Sale of stock, number of shares issued		250
Sale of stock amount		$ 196,000
Debt conversion 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
Warrant exercise price	0.005	$ 0.005	$ 0.005			0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock Two [Member]
Debt conversion 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
Warrant exercise price	$ 0.01	$ 0.01	0.01			0.01
Shares issued on conversion of debt, shares		50
Shares issued on conversion of debt, value		$ 50,000
Subsequent Event [Member] | Series C Convertible Preferred Stock [Member]
Sale of stock, number of shares issued	105
Sale of stock amount	$ 52,500
Debt conversion 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
Warrant exercise price	$ 0.005	$ 0.005	0.005			0.005
Subsequent Event [Member] | Series D Convertible Preferred Stock One [Member]
Debt conversion 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.
Warrant exercise price	$ 0.01	0.01	0.01			0.01
Shares issued on conversion of debt, shares	145
Shares issued on conversion of debt, value	$ 145,000
Subsequent Event [Member] | Series D Convertible Preferred Stock Two [Member]
Debt conversion 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.
Warrant exercise price	$ 0.01	$ 0.01	$ 0.01			$ 0.01
Shares issued on conversion of debt, shares	222.22
Shares issued on conversion of debt, value	$ 222,250