Sparta Commercial Services (SRCO) 10-Q 9 Jul 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Oct. 31, 2019	Jul. 08, 2020
Document And Entity Information
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Entity Central Index Key	0000318299
Document Type	10-Q
Document Period End Date	Oct. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--04-30
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 Common Stock, Shares Outstanding		627,092,904
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Current Assets
Cash and cash equivalents	$ 476	$ 13
Accounts receivable	9,501	3,048
Inventory	44,433	9,761
Other current assets	11,805	1,827
Total Current Assets	66,215	14,649
Property and equipment, net of accumulated depreciation and amortization of $213,262 and $212,905, respectively		357
Other assets	9,628	9,628
Deposits	9,000	9,000
Total assets	84,843	33,634
Current Liabilities
Bank overdraft		11,496
Accounts payable and accrued expenses	3,908,283	3,971,179
Current portion notes payable net of discount of $833 and $8,633, respectively	4,138,469	4,106,169
Deferred revenue	15,572	17,635
Derivative liabilities	4,014,508	3,496,696
Total Current Liabilities	12,076,832	11,603,175
Loans payable-related parties	432,403	432,403
Total Long Term Liabilities	432,403	432,403
Total liabilities from continuing operations	12,509,235	12,035,578
LIABILITIES FROM DISCONTINUED OPERATIONS	12,080	12,080
Total liabilities	12,521,315	12,047,658
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, 627,092,904 and 627,092,904 shares issued and outstanding, respectively	627,093	627,093
Common stock to be issued 81,786,511 and 80,786,511, respectively	81,787	80,787
Additional paid-in-capital	48,658,994	48,215,855
Accumulated deficit	(62,790,260)	(61,915,119)
Total deficiency in stockholders' equity	(13,405,516)	(12,975,344)
Non-controlling interest	969,044	961,320
Total Deficit	(12,436,472)	(12,014,024)
Total Liabilities and Deficit	84,843	33,634
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	3,650	2,960
Series D Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 720	$ 580

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Accumulated depreciation and amortization	$ 213,262	$ 212,905
Notes payable, discount, current	$ 833	$ 8,633
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	627,092,904
Common stock, shares outstanding	627,092,904	627,092,904
Common stock to be issued	81,786,511	80,786,511
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	3,650	2,960
Preferred stock, shares outstanding	3,650	2,960
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, shares issued	750	580
Preferred stock, shares outstanding	750	580
Preferred stock, liquidation and redemption value per share	$ 1	$ 1

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
Revenue
Total Revenue	$ 94,788	$ 106,325	$ 180,017	$ 209,992
Less Cost of goods sold	16,884	5,938	31,671	17,699
Gross profit	77,904	100,387	148,346	192,293
Operating expenses:
General and administrative	279,006	304,915	503,715	619,281
Depreciation and amortization		619	357	1,237
Total operating expenses	279,006	305,534	504,072	620,518
Loss from operations	(201,102)	(205,147)	(355,726)	(428,225)
Other (income) expense:
Other income	(1,093)	(5,767)	(2,293)	(7,617)
Forgiveness of debt			(311,127)
Financing cost	311,626	829,366	524,258	1,333,281
Amortization of debt discount	975	22,552	7,800	50,685
Loss (gain) in changes in fair value of derivative liability	(1,390,298)	483,656	292,697	(715,050)
Total other (income) expense	(1,078,790)	1,329,807	511,335	661,299
Income (loss) from continuing operations	877,688	(1,534,954)	(867,061)	(1,089,524)
Loss from discontinued operations
Net income (loss)	877,688	(1,534,954)	(867,061)	(1,089,524)
Net income attributed to non-controlling interest	(4,481)	(6,199)	(7,864)	(11,841)
Preferred dividend	(191)	(191)	(382)	(382)
Net income (loss) attributed to common stockholders	$ 873,016	$ (1,541,344)	$ (875,307)	$ (1,101,747)
Basic and diluted loss per share:
Loss from continuing operations attributable to Sparta Commercial Services, Inc. common stockholders	$ 0	$ 0	$ 0	$ 0
Loss from discontinued operations attributable to Sparta Commercial Services, Inc. common stockholders
Net loss attributable to Sparta Commercial Services, Inc. common stockholders	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding	627,092,904	627,092,904	627,092,904	625,349,006
Information Technology [Member]
Revenue
Total Revenue	$ 77,674	$ 106,325	$ 150,641	$ 209,992
New World Health Brands [Member]
Revenue
Total Revenue	$ 17,114		$ 29,376

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes In Deficit (Unaudited) - USD ($)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Common Stock [Member]	Common Stock to be Issued [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Non-controlling Interest [Member]	Total
Balance at Apr. 30, 2019	$ 12,500		$ 2,960	$ 580	$ 627,093	$ 80,787	$ 48,215,855	$ (61,915,119)	$ 961,320	$ (12,014,024)
Balance, shares at Apr. 30, 2019	125		2,960	580	627,092,904	80,826,511
Sale of preferred stock			$ 206				102,794			$ 103,000
Sale of preferred stock, shares			206
Shares issued
Shares issued for financing cost
Shares issued for conversion of notes and interest			$ 92				45,737			$ 45,829
Shares issued for conversion of notes and interest, shares			92
Shares issued for settlement of accounts payable						$ 1,000	99,000			100,000
Shares issued for settlement of accounts payable, shares						1,000,000
Shares issued for conversion of subsidiary preferred				$ 125					(125)
Shares issued for conversion of subsidiary preferred, shares				125
Preferred dividend
Net loss								(1,747,966)	3,383	(1,744,583)
Balance at Jul. 31, 2019	$ 12,500		$ 3,258	$ 705	$ 627,093	$ 81,787	48,463,386	(63,663,085)	964,578	(13,509,778)
Balance, shares at Jul. 31, 2019	125		3,258	705	627,092,904	81,826,511
Balance at Apr. 30, 2019	$ 12,500		$ 2,960	$ 580	$ 627,093	$ 80,787	48,215,855	(61,915,119)	961,320	(12,014,024)
Balance, shares at Apr. 30, 2019	125		2,960	580	627,092,904	80,826,511
Net loss										(867,061)
Balance at Oct. 31, 2019	$ 12,500		$ 3,650	$ 720	$ 627,093	$ 81,787	48,658,994	(62,790,260)	969,044	(12,436,472)
Balance, shares at Oct. 31, 2019	125		3,650	720	627,092,904	81,826,511
Balance at Jul. 31, 2019	$ 12,500		$ 3,258	$ 705	$ 627,093	$ 81,787	48,463,386	(63,663,085)	964,578	(13,509,778)
Balance, shares at Jul. 31, 2019	125		3,258	705	627,092,904	81,826,511
Sale of preferred stock			$ 392				195,608			196,000
Sale of preferred stock, shares			392
Shares issued for conversion of subsidiary preferred				$ 15					(15)
Shares issued for conversion of subsidiary preferred, shares				15
Preferred dividend								(191)		(191)
Net loss								873,016	4,481	877,688
Balance at Oct. 31, 2019	$ 12,500		$ 3,650	$ 720	$ 627,093	$ 81,787	$ 48,658,994	$ (62,790,260)	$ 969,044	$ (12,436,472)
Balance, shares at Oct. 31, 2019	125		3,650	720	627,092,904	81,826,511

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (867,061)	$ (1,089,524)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	357	1,237
Gain from change in fair value of derivative liabilities	292,697	(715,050)
Amortization of debt discount	7,800	50,685
Non-cash financing cost	225,115	1,027,564
Forgiveness of debt	(311,127)
Changes in operating assets and liabilities
Accounts receivable	(6,453)	(1,845)
Inventory	(34,672)
Other assets	(9,978)
Accounts payable and accrued expenses	373,844	330,332
Deferred revenue	(2,063)	(1,424)
Net cash used in operating activities	(331,541)	(398,025)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	(11,496)	(6)
Proceeds from sale of stock	299,000	376,000
Proceeds from notes payable	50,000	20,800
Payments on notes payable	(5,500)	(6,450)
Proceeds from related party notes		12,000
Payments on related party notes		(3,952)
Net cash provided by financing activities	332,004	398,392
Cash flows from discontinued operations:
Cash used in operating activities of discontinued operations
Net cash flow from discontinued operation
Net (decrease) increase in cash	463	367
Cash and cash equivalents, beginning of period	13	998
Cash and cash equivalents, end of period	476	1,365
Cash paid for:
Interest		97
Income taxes

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies applied in the preparation of the accompanying unaudited condensed consolidated financial statements follows. Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving three markets. Sparta is a technology company that develops, markets and manages business mobile application (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. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses and EMS equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“IMS”), we offer mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com 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 Hemp-CBD (Cannabinol) market in the United States. During 2018-2019, management sourced, developed and 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 Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of October 31, 2019 and for the three and six month periods ended October 31, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and explanatory notes for the year ended April 30, 2019 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission. The results of operations for the six months ended October 31, 2019 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2019. The condensed consolidated balance sheet as of April 30, 2019 contained herein has been derived from the audited consolidated financial statements as of April 30, 2019, but do not include all disclosures required by the U.S. GAAP. 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 changes in deficit. Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of property and equipment, beneficial conversion feature of convertible notes payable, deferred income tax asset valuation allowances, and valuation of derivative liabilities 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), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products are generally recognized upon delivery. Revenues from history reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery. Cash Equivalents For the purpose of the accompanying unaudited condensed consolidated financial statements, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. Fair Value Measurements The Company has 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 The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value. Inventory consists of finished goods for the Company’s New World Health business. 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 October 31, 2019 and 2018, approximately 4.280 billion potential shares (including 81,786,511 shares to be issued on the balance sheet) and 1.728 billion potential shares (including 78,786,511 shares to be issued 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 October 31, 2019 and April 30, 2019, 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,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. 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 February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease requirements in Accounting Standards Codification (ASC) Topic 840, “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. The Company adopted Topic 842 effective May 1, 2019 using a modified retrospective method and will not restate comparative periods. Adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. 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 unaudited condensed consolidated financial statements.

Going Concern Matters

Going Concern Matters	6 Months Ended
	Oct. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern Matters	NOTE B – GOING CONCERN MATTERS The accompanying unaudited condensed 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 unaudited condensed consolidated financial statements, the Company has incurred recurring losses and generated negative cash flows from operating activities since inception. As of October 31, 2019, the Company had an accumulated deficit of $62,790,069 and a working capital deficit (total current liabilities exceeded total current assets) of $12,010,426. 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 unaudited condensed 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	6 Months Ended
	Oct. 31, 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. Three Months Ended October 31, Six Months Ended October 31, 2019 2018 2019 2018 Revenues $ - $ 463 $ - $ 463 Net gain (loss) $ - - $ - - LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE October 31, April 30, 2019 2019 Secured, subordinated individual lender $ 12,080 $ 12,080 Total $ 12,080 $ 12,080 At October 31, 2019 and April 30, 2019, the note has a maturity due within one year. We make payments on the note as we collect on the underlying leases and loans.

Notes Payable and Derivatives

Notes Payable and Derivatives	6 Months Ended
	Oct. 31, 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 October 31, 2019 April 30, 2019 Notes convertible at holder’s option $ 1,901,866 $ 1,901,866 Notes convertible at Company’s option 75,700 75,700 Non-convertible notes payable 2,161,736 2,137,236 Subtotal 4,139,302 4,114,802 Less debt discount (833 ) (8,633 ) Total $ 4,138,469 $ 4,106,169 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 October 31, 2019, the Company has reserved 238,630,500 shares of its common stock for issuance upon the conversion of debentures. Amortization of debt discount for the three month periods ended October 31, 2019 and 2018 was $975 and $22,552, respectively. Amortization of debt discount for the six month periods ended October 31, 2019 and 2018 was $7,800 and $50,685, respectively. The Company’s derivative financial instruments consist of embedded derivatives related to the outstanding short term Convertible Notes Payable. These embedded derivatives include certain conversion features indexed to the Company’s common stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the inception date of the Convertible Notes Payable and at fair value as of each subsequent balance sheet date. In addition, under the provisions of Accounting Standards Codification subtopic 815-40, Derivatives and Hedging; Contracts in Entity’s Own Equity (“ASC 815-40”), as a result of entering into the Convertible Notes Payable, the Company is required to classify all other non-employee stock options and warrants as derivative liabilities and mark them to market at each reporting date. Any change in fair value inclusive of modifications of terms will be recorded as non-operating, non-cash income or expense at each reporting date. If the fair value of the derivatives is higher at the subsequent balance sheet date, the Company will record a non-operating, non-cash charge. If the fair value of the derivatives is lower at the subsequent balance sheet date, the Company will record non-operating, non-cash income. The change in fair value of the derivative liabilities at October 31, 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 1.52 % to 1.53 % Expected stock price volatility Ranging from 130% to 221 % Expected dividend payout 0 % Expected life in years Ranging from 0.07 year to 2.0 Years The change in fair value of the derivative liabilities at October 31, 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 2.20% to 2.86 % Expected stock price volatility 71% to 103 % Expected dividend payout 0 % Expected life in years Ranging from 0.07 years to 1.5 years During the three months ended October 31, 2019 and 2018, the Company recorded an income from continuing operations of $877,688 and a loss of $1,534,954, respectively. The $2,412,642 (157.2%) change is related to the change in value of the derivative liabilities. During the six months ended October 31, 2019 and 2018, the Company recorded a loss from continuing operations of $867,061 and $1,089,524, respectively, related to the change in value of the derivative liabilities. Changes in derivative liability during the six months ended October 31, 2019 and 2018 were: October 31, 2019 2018 Balance, beginning of year $ 3,496,696 $ 2,681,102 Derivative liability extinguished - (58,650 ) Derivative financial liability arising on the issuance of convertible notes and warrants 435,229 980,531 Fair value adjustments (82,588 ) (715,050 ) Balance, end of period $ 4,014,508 $ 3,709,497

Loans Payable to Related Partie

Loans Payable to Related Parties	6 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E – LOANS PAYABLE TO RELATED PARTIES As of October 31, 2019 and April 30, 2019, aggregated loans and notes payable, without demand and with no interest, to officers and directors were $432,403 and $432,403, respectively.

Equity Transactions

Equity Transactions	6 Months Ended
	Oct. 31, 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 $1.00 per share liquidating value The Company is authorized to issue 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 October 31, 2019 and April 30, 2019. The Company had no shares of Series B preferred stock issued and outstanding as of October 31, 2019 and April 30, 2019. The Company had 3,650 and 2,960 shares of Series C preferred stock issued and outstanding as of October 31, 2019 and April 30, 2019. The Company had 720 and 580 shares of Series D preferred stock issued and outstanding as of October 31, 2019 and April 30, 2019, respectively. The Company had 627,092,904 shares of common stock issued and outstanding as of October 31, 2019 and April 30, 2019, respectively. Preferred Stock During the six months ended October 31, 2019, the Company: ● sold 598 Units C Convertible Preferred stock for $299,000. Each Unit consists of 1 share of Series C Preferred stock (convertible at any time into 300 shares of the Company’s common stock) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share , ● issued 92 Units of the Company’s Series C Convertible Preferred stock upon 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 140 Units of the Company’s Series D Convertible Preferred stock in exchange for $140,000 worth of the Company’s subsidiary’s 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. Common Stock During the six months ended October 31, 2019, the Company: Accrued as to be issued 1,000,000 shares of the Company’s common stock valued at $100,000 upon the forgiveness of accounts payable. During the six months ended October 31, 2018, the Company: ● issued 40 Units of the Company’s Series D Convertible Preferred stock in settlement of $40,000 of accounts payable. Each Unit consists of 1 share of Series D Convertible 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 220 Units of the Company’s Series C Convertible Preferred stock upon conversion of $143,144 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series C Preferred stock (convertible at any time into 300 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.005 per share, ● issued 30 Units of the Company’s Series D Convertible Preferred stock in payment of $15,000 of the Company’s subsidiary’s promissory notes. Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share, ● Issued 142.83 Units of the Company’s Series D Convertible Preferred stock upon conversion of $142,825 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share. Common Stock During the six months ended October 31, 2018, the Company: ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $30,000, ● pursuant to terms of agreements, accrued as to be issued 3,000,000 shares of restricted common stock, valued at $12,000.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Oct. 31, 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 October 31, 2019: Fair Value Measurement Using Fair Value at October 31, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 4,014,508 - - $ 4,014,508 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value Measurement Using Fair Value at April 30, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,496,696 - - $ 3,496,696 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 Investing and Financin

Non-Cash Investing and Financing Information	6 Months Ended
	Oct. 31, 2019
Non-cash Investing And Financing Information
Non-Cash Investing and Financing Information	NOTE H – NON-CASH INVESTING AND FINANCING INFORMATION During the six months ended October 31, 2019, the Company: ● issued 92 Units of the Company’s Series C Convertible Preferred stock upon 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 140 Units of the Company’s Series D Convertible Preferred stock in exchange for $140,000 worth of the Company’s subsidiary’s 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, ● accrued as to be issued 1,000,000 shares of the Company’s common stock valued at $100,000 upon the forgiveness of accounts payable. During the six months ended October 31, 2018, the Company: ● pursuant to terms of agreements, issued 6,230,217 shares of restricted common stock, valued at $30,000, ● pursuant to terms of agreements, accrued as to be issued 3,000,000 shares of restricted common stock, valued at $12,000, ● issued 40 Units of the Company’s Series D Convertible Preferred stock in settlement of $39,960 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 220 Units of the Company’s Series D Convertible Preferred stock upon conversion of $143 ,144 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 30 Units of the Company’s Series D Convertible Preferred stock in payment of $15,000 of the Company’s subsidiary’s promissory notes. Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share, ● issued 142.83 Units of the Company’s Series D Convertible Preferred stock upon conversion of $142,825 of notes payable and accrued interest thereon. Each Unit consists of 1 share of Series D Preferred stock (convertible at any time into 400 shares of the Company’s common stock (subject to certain percentage ownership provisions) and 150 two year Warrants to purchase one share of the Company’s common stock at $0.01 per share.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Oct. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE I – 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 $13,650 and $9,000 for the three month periods ended October 31, 2019 and 2018, respectively. Rent expense was $27,200 and $22,250 for the six month periods ended October 31, 2019 and 2018, respectively. 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 October 31, 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	6 Months Ended
	Oct. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE J – SUBSEQUENT EVENTS 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 common 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 Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Business	Business Sparta Commercial Services, Inc. (“Sparta,” “we,” “us,” or the “Company”) is a Nevada corporation serving three markets. Sparta is a technology company that develops, markets and manages business mobile application (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. Notwithstanding our discontinuance of consumer financing, we continue to offer, on a pass through basis, an equipment-leasing product for local and state agencies throughout the country seeking an alternative and economical way to finance their essential equipment needs, including police motorcycles and cruisers, buses and EMS equipment. The Company also introduced a new business line in the rapidly expanding Hemp-CBD (cannabidiol) market. Our roots are in the Powersports industry and our original focus was providing consumer and municipal financing to the powersports, recreational vehicle, and automobile industries (see Discontinued Operations). Presently, through our subsidiary, iMobile Solutions, Inc. (“IMS”), we offer mobile application development, sales, marketing and support, and Vehicle Title History Reports. Our mobile application (mobile app) offerings have broadened our base beyond vehicle dealers to a wide range of businesses including, but not limited to, racetracks, private clubs, country clubs, restaurants and grocery stores. We also offer a private label version of our mobile app framework to enable other businesses to offer custom apps to their customers. The Company also designs, launches, maintains, and hosts websites for businesses. We provide specific, tailored action plans for our clients’ websites that include services such as eCommerce, CRM (Customer Relationship Management) development and integration, ordering system creation and integration, SEO (search engine optimization), social media marketing, and online reviews to improve their presence online. In addition, we offer text messaging services which are vital for businesses’ marketing, retention and loyalty strategies. Our text messaging platform allows our clients to easily manage, schedule, and analyze text message performance. Our vehicle history reports include Cyclechex (Motorcycle History Reports at www.cyclechex.com www.rvchecks.com www.carvinreport.com www.truckchex.com 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 Hemp-CBD (Cannabinol) market in the United States. During 2018-2019, management sourced, developed and 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
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements as of October 31, 2019 and for the three and six month periods ended October 31, 2019 and 2018 have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission, including Form 10-Q and Regulation S-K. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments), which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. The Company believes that the disclosures provided are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and explanatory notes for the year ended April 30, 2019 as disclosed in the Company’s Form 10-K for that year as filed with the Securities and Exchange Commission. The results of operations for the six months ended October 31, 2019 are not necessarily indicative of the results to be expected for any other interim period or the full year ending April 30, 2019. The condensed consolidated balance sheet as of April 30, 2019 contained herein has been derived from the audited consolidated financial statements as of April 30, 2019, but do not include all disclosures required by the U.S. GAAP.
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 changes in deficit.
Estimates	Estimates These financial statements have been prepared in accordance with accounting principles generally accepted in United States of America which require management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and the disclosures of revenues and expenses for the reported period. Accordingly, actual results could differ from those estimates. Included in these estimates are assumptions about collection of accounts receivable, useful life of property and equipment, beneficial conversion feature of convertible notes payable, deferred income tax asset valuation allowances, and valuation of derivative liabilities
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), using the cumulative-effect method. The new standard requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The adoption did not have an impact in our consolidated financial statements, other than the enhancement of our disclosures related to our revenue-generating activities. The Company acts as a principal in its revenue transactions as the Company is the primary obligor in the transactions. Revenues from mobile app products are generally recognized upon delivery. Revenues from history reports are generally recognized upon delivery / download. Prepayments received from customers before delivery (if any) are recognized as deferred revenue and recognized upon delivery.
Cash Equivalents	Cash Equivalents For the purpose of the accompanying unaudited condensed consolidated financial statements, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.
Fair Value Measurements	Fair Value Measurements The Company has 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 The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value. Inventory consists of finished goods for the Company’s New World Health business.
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 October 31, 2019 and 2018, approximately 4.280 billion potential shares (including 81,786,511 shares to be issued on the balance sheet) and 1.728 billion potential shares (including 78,786,511 shares to be issued 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 October 31, 2019 and April 30, 2019, 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,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
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 February 2016, the FASB issued Accounting Standards Update No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease requirements in Accounting Standards Codification (ASC) Topic 840, “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. The Company adopted Topic 842 effective May 1, 2019 using a modified retrospective method and will not restate comparative periods. Adoption of this ASU did not have a material impact on the Company’s consolidated financial statements. 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 unaudited condensed consolidated financial statements.

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Oct. 31, 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. Three Months Ended October 31, Six Months Ended October 31, 2019 2018 2019 2018 Revenues $ - $ 463 $ - $ 463 Net gain (loss) $ - - $ - -
Schedule of Secured Note Payable	Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE October 31, April 30, 2019 2019 Secured, subordinated individual lender $ 12,080 $ 12,080 Total $ 12,080 $ 12,080

Notes Payable and Derivatives (

Notes Payable and Derivatives (Tables)	6 Months Ended
	Oct. 31, 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 October 31, 2019 April 30, 2019 Notes convertible at holder’s option $ 1,901,866 $ 1,901,866 Notes convertible at Company’s option 75,700 75,700 Non-convertible notes payable 2,161,736 2,137,236 Subtotal 4,139,302 4,114,802 Less debt discount (833 ) (8,633 ) Total $ 4,138,469 $ 4,106,169
Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option	The change in fair value of the derivative liabilities at October 31, 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 1.52 % to 1.53 % Expected stock price volatility Ranging from 130% to 221 % Expected dividend payout 0 % Expected life in years Ranging from 0.07 year to 2.0 Years The change in fair value of the derivative liabilities at October 31, 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 2.20% to 2.86 % Expected stock price volatility 71% to 103 % Expected dividend payout 0 % Expected life in years Ranging from 0.07 years to 1.5 years
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the six months ended October 31, 2019 and 2018 were: October 31, 2019 2018 Balance, beginning of year $ 3,496,696 $ 2,681,102 Derivative liability extinguished - (58,650 ) Derivative financial liability arising on the issuance of convertible notes and warrants 435,229 980,531 Fair value adjustments (82,588 ) (715,050 ) Balance, end of period $ 4,014,508 $ 3,709,497

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Oct. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Values of Financial Liabilities	The table below summarizes the fair values of financial liabilities as of October 31, 2019: Fair Value Measurement Using Fair Value at October 31, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 4,014,508 - - $ 4,014,508 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value Measurement Using Fair Value at April 30, 2019 Level 1 Level 2 Level 3 Derivative liabilities $ 3,496,696 - - $ 3,496,696

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - shares	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Antidilutive securities excluded from computation of earnings per share, amount	4,280,000,000	1,728,000,000
Shares to be Issued [Member]
Antidilutive securities excluded from computation of earnings per share, amount	81,786,511	78,786,511

Going Concern Matters (Details

Going Concern Matters (Details Narrative) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (62,790,260)	$ (61,915,119)
Working capital deficit	$ 12,010,426

Discontinued Operations (Detail

Discontinued Operations (Details Narrative)	6 Months Ended	12 Months Ended
	Oct. 31, 2019	Apr. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Secured notes payable, maturity description	The note has a maturity due within one year	The note has a maturity due within one year

Discontinued Operations - Summa

Discontinued Operations - Summary of Operating Results for Discontinued Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Revenues		$ 463		$ 463
Net gain (loss)

Discontinued Operations - Sched

Discontinued Operations - Schedule of Secured Note Payable (Details) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
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 ($)	3 Months Ended		6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018
Common stock reserved for future issuance	238,630,500		238,630,500
Amortization of debt discount	$ 975	$ 22,552	$ 7,800	$ 50,685
Income (loss) from continuing operations	$ 877,688	$ (1,534,954)	(867,061)	$ (1,089,524)
Change in value of derivative liabilities			$ 2,412,642
Percentage of change in derivative liabilities			157.20%
Minimum [Member]
Debt instrument, interest rate	5.00%		5.00%
Common stock discount rate, percentage			30.00%
Maximum [Member]
Debt instrument, interest rate	20.00%		20.00%
Common stock discount rate, percentage			48.00%

Notes Payable and Derivatives -

Notes Payable and Derivatives - Schedule of Notes Payable (Details) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Subtotal	$ 4,139,302	$ 4,114,802
Less Debt discount	(833)	(8,633)
Total	4,138,469	4,106,169
Notes Convertible at Holder's Option [Member]
Subtotal	1,901,866	1,901,866
Notes Convertible at Company's Option [Member]
Subtotal	75,700	75,700
Non-Convertible Notes Payable [Member]
Subtotal	$ 2,161,736	$ 2,137,236

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	1.52	2.20
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	1.53	2.86
Expected Stock Price Volatility [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	130	71
Expected Stock Price Volatility [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	221	103
Expected Dividend Payout [Member]
Derivative liability, measurement input, percentage	0	0
Expected Life in Years [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	26 days	26 days
Expected Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	2 years	1 year 6 months

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	6 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Debt Disclosure [Abstract]
Balance, beginning of year	$ 3,496,696	$ 2,681,102
Derivative liability extinguished		(58,650)
Derivative financial liability arising on the issuance of convertible notes and warrants	435,229	980,531
Fair value adjustments	(82,588)	(715,050)
Balance, end of period	$ 4,014,508	$ 3,709,497

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Oct. 31, 2019	Apr. 30, 2019
Related Party Transactions [Abstract]
Loans payable to officers and directors	$ 432,403	$ 432,403

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jul. 31, 2019	Oct. 31, 2019	Oct. 31, 2018	Apr. 30, 2019
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		627,092,904
Common stock, shares outstanding		627,092,904		627,092,904
Shares issued on conversion of debt, value	$ 45,829
Pursuant to Terms of Agreement [Member] | Restricted Common Stock [Member]
Number of restricted common stock sold			6,230,217
Number of restricted common stock sold, value			$ 30,000
Number of shares to be issued, shares			3,000,000
Number of shares to be issued			$ 12,000
Common Stock [Member] | Accounts Payable [Member]
Number of common stock issued, shares		1,000,000
Number of common stock issued		$ 100,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		35,850		35,850
Preferred stock, par value		$ 100		$ 100
Preferred stock, shares issued		125		125
Preferred stock, shares outstanding		125		125
Series B Preferred Stock [Member]
Preferred stock, shares authorized		1,000
Preferred stock, liquidation preference		$ 10,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Series C Preferred Stock [Member]
Preferred stock, shares authorized		200,000
Preferred stock, liquidation preference		$ 10
Preferred stock, shares issued		3,650		2,960
Preferred stock, shares outstanding		3,650		2,960
Shares issued on conversion of debt, shares	92
Shares issued on conversion of debt, value	$ 92
Series D Preferred Stock [Member]
Preferred stock, shares authorized		2,000,000
Preferred stock, liquidation preference		$ 1
Preferred stock, shares issued		720		580
Preferred stock, shares outstanding		720		580
Series C Convertible Preferred Stock One [Member]
Sale of stock, number of shares issued		598
Sale of stock, consideration received		$ 299,000
Sale of stock, description		Each Unit consists of 1 share of Series C Preferred stock (convertible at any time into 300 shares of the Company's common stock) 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 price, per share		$ 0.005
Series C Convertible Preferred Stock Two [Member]
Conversion of stock, shares converted		300
Warrant price, per share		$ 0.005
Shares issued on conversion of debt, shares		92
Shares issued on conversion of debt, value		$ 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,
Series D Convertible Preferred Stock [Member]
Conversion of stock, shares converted		400
Warrant price, per share		$ 0.01
Shares issued on conversion of debt, shares		140
Shares issued on conversion of debt, value		$ 140,000
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,
Series D Convertible Preferred Stock One [Member]
Conversion of stock, shares converted			400
Warrant price, per share			$ 0.01
Shares issued on conversion of debt, shares			40
Shares issued on conversion of debt, value			$ 40,000
Debt conversion description			Each Unit consists of 1 share of Series D Convertible 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 C Convertible Preferred Stock [Member]
Conversion of stock, shares converted		300	300
Warrant price, per share		$ 0.005	$ 0.005
Shares issued on conversion of debt, shares		92	220
Shares issued on conversion of debt, value		$ 45,829	$ 143,144
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,	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 Two [Member]
Conversion of stock, shares converted			400
Warrant price, per share			$ 0.01
Shares issued on conversion of debt, shares			30
Shares issued on conversion of debt, value			$ 15,000
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,
Series D Convertible Preferred Stock Three [Member]
Conversion of stock, shares converted			400
Warrant price, per share			$ 0.01
Shares issued on conversion of debt, shares			142.83
Shares issued on conversion of debt, value			$ 142,825
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 ($)	Oct. 31, 2019	Apr. 30, 2019
Derivative liabilities	$ 4,014,508	$ 3,496,696
Fair Value, Inputs, Level 1 [Member]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities	$ 4,014,508	$ 3,496,696

Non-Cash Investing and Financ_2

Non-Cash Investing and Financing Information (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jul. 31, 2019	Oct. 31, 2019	Oct. 31, 2018
Shares issued on conversion of debt, value	$ 45,829
Pursuant to Terms of Agreement [Member] | Restricted Common Stock [Member]
Number of restricted common stock sold			6,230,217
Number of restricted common stock sold, value			$ 30,000
Number of shares to be issued, shares			3,000,000
Number of shares to be issued			$ 12,000
Common Stock [Member] | Accounts Payable [Member]
Number of common stock issued		$ 100,000
Number of common stock issued, shares		1,000,000
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares		92	220
Shares issued on conversion of debt, value		$ 45,829	$ 143,144
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,	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	300
Warrant price, per share		$ 0.005	$ 0.005
Series D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares		140
Shares issued on conversion of debt, value		$ 140,000
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 price, per share		$ 0.01
Series D Convertible Preferred Stock [Member] | Notes Payable And Accured Interest [Member]
Shares issued on conversion of debt, shares			220
Shares issued on conversion of debt, value			$ 143,144
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 price, per share			$ 0.01
Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares			40
Shares issued on conversion of debt, value			$ 40,000
Debt conversion description			Each Unit consists of 1 share of Series D Convertible 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 price, per share			$ 0.01
Series D Convertible Preferred Stock Two [Member]
Shares issued on conversion of debt, shares			30
Shares issued on conversion of debt, value			$ 15,000
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 price, per share			$ 0.01
Series D Convertible Preferred Stock Three [Member]
Shares issued on conversion of debt, shares			142.83
Shares issued on conversion of debt, value			$ 142,825
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 price, per share			$ 0.01

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 22, 2016	Oct. 31, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018	Feb. 26, 2015
Rent expense		$ 13,650	$ 9,000	$ 27,200	$ 22,250
Promissory Note [Member]
Aggregate note amount						$ 50,000
Lender One [Member]
Debt principal amount		8,365		8,365
Debt interest		643		643
Aggregate note amount		55,125		55,125
Lender Two [Member]
Debt principal amount		5,000		5,000
Aggregate note amount		$ 27,500		$ 27,500
Lender [Member]
Loss on contingent	$ 102,171
Executive Office Space [Member]
Lease expiring date				Jul. 31, 2018
Rent expense				$ 4,800

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	3 Months Ended	5 Months Ended	6 Months Ended		8 Months Ended
	Jul. 31, 2019	Jul. 08, 2020	Oct. 31, 2019	Oct. 31, 2018	Jul. 08, 2020
Shares issued on conversion of debt, value	$ 45,829
Series C Convertible Preferred Stock Two [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			92
Shares issued on conversion of debt, value			$ 45,829
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,	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	300
Warrant exercise price			$ 0.005	$ 0.005
Shares issued on conversion of debt, shares			92	220
Shares issued on conversion of debt, value			$ 45,829	$ 143,144
Series D Convertible Preferred Stock One [Member]
Debt conversion description				Each Unit consists of 1 share of Series D Convertible 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				40
Shares issued on conversion of debt, value				$ 40,000
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
Shares issued on conversion of debt, shares				30
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					$ 125,000
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) 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
Subsequent Event [Member] | Series D Convertible Common 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) 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
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
Subsequent Event [Member] | Series D Convertible Preferred Stock One [Member]
Sale of stock, number of shares issued		145
Sale of stock amount		$ 145,000
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			0.01
Subsequent Event [Member] | Series D Convertible Preferred Stock Two [Member]
Sale of stock, number of shares issued		222.22
Sale of stock amount		$ 222,250
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