Sparta Commercial Services (SRCO) 10-K 13 Aug 20 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2020	Aug. 13, 2020	Oct. 31, 2019
Cover [Abstract]
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Entity Central Index Key	0000318299
Document Type	10-K
Document Period End Date	Apr. 30, 2020
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			$ 1,252,512
Entity Common Stock, Shares Outstanding		645,092,904
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Current Assets
Cash and cash equivalents		$ 13
Accounts receivable	1,420	3,048
Inventory	23,331	9,761
Other current assets	470	1,827
Total Current Assets	25,221	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	43,849	33,634
Current Liabilities
Bank overdraft	14,773	11,496
Accounts payable and accrued expenses	3,427,587	3,971,179
Current portion notes payable net of discount of $0 and $8,633, respectively	4,930,244	4,106,169
Deferred revenue	16,254	17,635
Derivative liabilities	2,802,125	3,496,696
Total Current Liabilities	11,190,983	11,603,175
Loans payable-related parties	432,403	432,403
Total Long Term Liabilities	432,403	432,403
Total liabilities from continuing operations	11,623,386	12,035,578
LIABILITIES FROM DISCONTINUED OPERATIONS	12,080	12,080
Total liabilities	11,635,466	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 84,786,511 and 80,786,511, respectively	84,787	80,787
Additional paid-in-capital	49,406,954	48,215,855
Accumulated deficit	(62,702,339)	(61,915,119)
Total deficiency in stockholders' equity	(12,565,868)	(12,975,344)
Non-controlling interest	974,251	961,320
Total Deficit	(11,591,617)	(12,014,024)
Total Liabilities and Deficit	43,849	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	4,005	2,960
Series D Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 1,132	$ 580

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Accumulated depreciation and amortization	$ 213,262	$ 212,905
Notes payable, discount, current	$ 0	$ 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	84,786,511	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	4,005	2,960
Preferred stock, shares outstanding	4,005	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	1,132	580
Preferred stock, shares outstanding	1,132	580
Preferred stock, liquidation and redemption value per share	$ 1	$ 1

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Revenue
Total Revenue	$ 320,847	$ 384,665
Less Cost of goods sold	60,341	29,603
Gross profit	260,506	355,062
Operating expenses:
General and administrative	1,052,178	1,200,471
Depreciation and amortization	357	1,594
Total operating expenses	1,052,535	1,202,065
Loss from operations	(792,029)	(847,003)
Other (income) expense:
Other income	(5,571)	(12,741)
Forgiveness of debt	(422,394)
Financing cost	1,262,542	2,189,836
Amortization of debt discount	8,633	66,829
Loss (gain) in changes in fair value of derivative liability	(862,044)	(1,420,804)
Total other (income) expense	(18,834)	823,120
Income (loss) from continuing operations	(773,195)	(1,670,123)
Loss from discontinued operations
Net income (loss)	(773,195)	(1,670,123)
Net income attributed to non-controlling interest	(13,261)	(18,073)
Preferred dividend	(764)	(764)
Net income (loss) attributed to common stockholders	$ (787,220)	$ (1,688,960)
Basic and diluted loss per share:
Loss from continuing operations attributable to Sparta Commercial Services, Inc. common stockholders	$ (0.001)	$ (0.003)
Loss from discontinued operations attributable to Sparta Commercial Services, Inc. common stockholders
Net loss attributable to Sparta Commercial Services, Inc. common stockholders	$ (0.001)	$ (0.003)
Weighted average shares outstanding	627,092,904	626,189,206
Information Technology [Member]
Revenue
Total Revenue	$ 275,817	$ 384,665
New World Health Brands [Member]
Revenue
Total Revenue	$ 45,030

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Deficit - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Series A Preferred Stock [Member]
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Sale of preferred stock
Sale of preferred stock, 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
Reclassification of derivative liability
Net loss
Balance	$ 12,500	$ 12,500
Balance, shares	125	125
Series B Preferred Stock [Member]
Balance
Balance, shares
Sale of preferred stock
Sale of preferred stock, 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
Reclassification of derivative liability
Net loss
Balance
Balance, shares
Series C Preferred Stock [Member]
Balance	$ 2,960	$ 1,170
Balance, shares	2,960	1,170
Sale of preferred stock	$ 953	$ 1,394
Sale of preferred stock, shares	953	1,394
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest	$ 92	$ 376
Shares issued for conversion of notes and interest, shares	92	376
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
Reclassification of derivative liability
Net loss
Balance	$ 4,005	$ 2,960
Balance, shares	4,005	2,960
Series D Preferred Stock [Member]
Balance	$ 580
Balance, shares	580
Sale of preferred stock
Sale of preferred stock, 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	$ 222	$ 124
Shares issued for settlement of accounts payable, shares	222	124
Shares issued for conversion of subsidiary preferred	$ 330	$ 50
Shares issued for conversion of subsidiary preferred, shares	330	50
Preferred dividend
Reclassification of derivative liability
Net loss
Balance	$ 1,132	$ 580
Balance, shares	1,132	580
Common Stock [Member]
Balance	$ 627,093	$ 620,863
Balance, shares	627,092,904	620,862,687
Sale of preferred stock
Sale of preferred stock, shares
Shares issued for financing cost		$ 6,230
Shares issued for financing cost, shares		6,230,217
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
Reclassification of derivative liability
Net loss
Balance	$ 627,093	$ 627,093
Balance, shares	627,092,904	627,092,904
Common Stock to be Issued [Member]
Balance	$ 80,787	$ 75,787
Balance, shares	80,786,511	75,786,511
Sale of preferred stock
Sale of preferred stock, shares
Shares issued for financing cost	$ 3,000	$ 5,000
Shares issued for financing cost, shares	3,000,000	5,000,000
Shares issued for conversion of notes and interest
Shares issued for conversion of notes and interest, shares
Shares issued for settlement of accounts payable	$ 1,000
Shares issued for settlement of accounts payable, shares	1,000,000
Shares issued for conversion of subsidiary preferred
Shares issued for conversion of subsidiary preferred, shares
Preferred dividend
Reclassification of derivative liability
Net loss
Balance	$ 84,787	$ 80,787
Balance, shares	84,786,511	80,786,511
Additional Paid in Capital [Member]
Balance	$ 48,215,855	$ 46,635,457
Sale of preferred stock	475,547	694,656
Shares issued for financing cost	3,000	38,570
Shares issued for conversion of notes and interest	45,737	723,564
Shares issued for settlement of accounts payable	321,028	123,626
Shares issued for conversion of subsidiary preferred		(18)
Preferred dividend
Reclassification of derivative liability	345,787
Net loss
Balance	49,406,954	48,215,855
Accumulated Deficit [Member]
Balance	(61,915,119)	(60,226,159)
Sale of preferred stock
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)
Reclassification of derivative liability
Net loss	(786,456)	(1,688,196)
Balance	(62,702,339)	(61,915,119)
Non-controlling Interest [Member]
Balance	961,320	943,299
Sale of preferred stock
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	(330)	(52)
Preferred dividend
Reclassification of derivative liability
Net loss	13,261	18,073
Balance	974,251	961,320
Balance	(12,014,024)	(11,937,083)
Sale of preferred stock	476,500	465,000
Shares issued for financing cost	6,000	155,994
Shares issued for conversion of notes and interest	45,829	288,850
Shares issued for settlement of accounts payable	322,250
Shares issued for conversion of subsidiary preferred
Preferred dividend	(764)	(764)
Reclassification of derivative liability	345,787
Net loss	(773,195)	(1,670,123)
Balance	$ (11,591,617)	$ (12,014,024)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (773,195)	$ (1,670,123)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	357	1,595
Gain from change in fair value of derivative liabilities	(862,044)	(1,420,804)
Amortization of debt discount	8,633	66,829
Non-cash financing cost	519,260	1,839,314
Forgiveness of debt	(422,394)
Changes in operating assets and liabilities
Accounts receivable	(15,028)	(2,048)
Inventory	(18,164)	(9,761)
Other assets	1,357	(1,827)
Accounts payable and accrued expenses	935,809	440,687
Deferred revenue	(1,381)	(2,911)
Net cash used in operating activities	(626,790)	(759,049)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	3,277	9,614
Proceeds from sale of stock	476,500	696,050
Proceeds from notes payable	158,000	57,800
Payments on notes payable	(11,000)	(7,450)
Proceeds from related party notes		12,000
Payments on related party notes		(9,950)
Net cash provided by financing activities	626,777	758,064
Cash flows from discontinued operations:
Cash used in operating activities of discontinued operations
Net cash flow from discontinued operation
Net (decrease) increase in cash	(13)	(985)
Cash and cash equivalents, beginning of period	13	998
Cash and cash equivalents , end of period		13
Cash paid for:
Interest	2,456	249
Income taxes		$ 700

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Apr. 30, 2020
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 2019-2020, management sourced, developed and lab tested 5 CBD product categories totaling 31 products, procured product packaging, labeling, implemented fulfillment and launched an on-line B2C 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, 2020 2019 Information Technology $ 275,817 $ 384,665 New World Health Brands 45,030 - $ 320,847 $ 384,665 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 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 Brands business. 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, 2020 and 2019, 4.2 billion potential shares (including 84,786,511 shares to be issued included on the balance sheet) and 1,039,725,739 potential shares (including 80,786,511 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, 2020 and 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 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 March 2019, the FASB issued ASU 2019-09, “ 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 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, 2020
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, 2020, the Company had an accumulated deficit of $62,702,339 and a working capital deficit (total current liabilities exceeded total current assets) of $11,165,762. 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 period of one year from the issuance of these financial statements. 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, private equity groups, 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, 2020
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, 2020 April 30, 2019 Revenues $ - $ 1,356 Net loss $ - $ - 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, 2020 and 2019. ASSETS INCLUDED IN DISCONTINUED OPERATIONS None. LIABILITIES INCLUDED IN DISCONTINUED OPERATIONS Included in liabilities from discontinued operations are the following: SECURED NOTE PAYABLE April 30, 2020 April 30, 2019 Secured, subordinated individual lender 12,080 12,080 Total $ 12,080 $ 12,080 At April 30, 2020, the note has a maturity due within one year.

Notes Payable and Derivatives

Notes Payable and Derivatives	12 Months Ended
	Apr. 30, 2020
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, 2020 April 30, 2019 Notes convertible at holder’s option $ 2,590,309 $ 1,901,866 Notes convertible at Company’s option 75,700 75,700 Non-convertible notes payable 2,264,235 2,137,236 Subtotal 4,930,244 4,114,802 Less debt discount - (8,633 ) Total $ 4,930,244 $ 4,106,139 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% to 48% to market value. Amortization of debt discount for the years ended April 30, 2020 and 2019 was $8,633 and $66,829, 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, 2020 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.16% to 0.20 Expected stock price volatility 253 % Expected dividend payout 0 Expected options life in years Ranging from 1 year to 2 years The change in fair value of the derivative liabilities 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 0.8 year to 1 year Changes in derivative liability during the years ended April 30, 2020 and 2019 were: April 30, 2020 2019 Balance, beginning of year $ 3,496,696 $ 3,502,669 Derivative liability reclassified to additional paid in capital (821,564 ) 871,673 Derivative financial liability arising on the issue of convertible notes and warrants 286,205 543,158 Fair value adjustments (159,212 ) (1,420,804 ) Balance, end of year $ 2,802,125 $ 3,496,696

Loans Payable to Related Partie

Loans Payable to Related Parties	12 Months Ended
	Apr. 30, 2020
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E – LOANS PAYABLE TO RELATED PARTIES As of April 30, 2020 and 2019, aggregated loans payable, without demand and with no interest, to officers and directors were $432,403 and $432,403, respectively.

Equity Transactions

Equity Transactions	12 Months Ended
	Apr. 30, 2020
Equity [Abstract]
Equity Transactions	NOTE F EQUITY TRANSACTIONS Common Stock The Company is authorized to issue 750,000,000 shares of common stock, $0.001 par value. The Company had 627,092,904 and 627,092,904 shares of common stock issued and outstanding as of April 30, 2020 and 2019, respectively. The Company had 84,786,511 and 80,786,511 shares of common classified as to be issued at April 30, 2020 and April 30, 2019, respectively. Preferred Stock 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. The Company had 125 shares of Series A Preferred Stock issued and outstanding as of April 30, 2020 and 2019. The Company had no shares of Series B Preferred Stock issued and outstanding as of April 30, 2020 and 2019. The Company had 4,005 and 2,960 shares of Series C Preferred Stock issued and outstanding as of April 30, 2020 and 2019. The Company had 1,132 and 580 shares of Series D Preferred Stock issued and outstanding as of April 30, 2020 and 2019. 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, 2020 and 2019. Accrued dividends payable on the Series A Preferred were $10,619 and $9,855 at April 30, 2020 and 2019, 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, 2020 and April 30, 2019. 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. Preferred Stock Series D In August 2019, 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. Equity Transactions During the year ended April 30, 2020, the Company: ● Sold 953,000 Units of Series C convertible preferred stock for $476,500 ● Issued 92,000 Units of Series C convertible preferred stock upon the conversion of notes payable and accrued interest aggregating $45,829 ● Issued 222,000 Units of Series D convertible preferred stock upon the conversion of accounts payable aggregating $222,250 ● Issued 330,000 Units of Series D convertible preferred stock upon the conversion of $330,000 of the Company’s subsidiary preferred stock ● Pursuant to agreement, accrued to be issued 3,000,000 shares of common stock valued at $6,000 ● Pursuant to agreement, accrued to be issued 1,000,000 shares of common stock valued at $322,250. During the year ended April 30, 2019, the Company: ● sold 1,354,000 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 20,000 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 376,000 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 406,000 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 124,000 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 50,000 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.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Apr. 30, 2020
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, 2020: Fair Value at Fair Value Measurement Using April 30, 2020 Level 1 Level 2 Level 3 Derivative liabilities $ 2,802,125 - - $ 2,802,125 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value at Fair Value Measurement Using 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 Financial Information

Non-Cash Financial Information	12 Months Ended
	Apr. 30, 2020
Non-cash Financial Information
Non-Cash Financial Information	NOTE H – NON-CASH FINANCIAL INFORMATION During the year ended April 30, 2020, the Company: ● issued 92,000 Units of Series C convertible preferred stock upon the conversion of notes payable and accrued interest aggregating $45,829 ● issued 222,000 Units of Series D convertible preferred stock upon the conversion of accounts payable aggregating $222,250 ● issued 330,000 Units of Series D convertible preferred stock upon the conversion of $330,000 of the Company’s subsidiary preferred stock ● pursuant to agreement, accrued to be issued 3,000,000 shares of common stock valued at $6,000 ● pursuant to agreement, accrued to be issued 1,000,000 shares of common stock valued at $322,250. 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.

Property and Equipment

Property and Equipment	12 Months Ended
	Apr. 30, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE I - PROPERTY AND EQUIPMENT Major classes of property and equipment at April 30, 2020 and 2019 consist of the followings: 2020 2019 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (213,262 ) (212,905 ) Net property and equipment $ - $ 357 Depreciation expense related to property and equipment was $357 and $1,594 for the years ended April 30, 2020 and 2019, respectively.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Apr. 30, 2020
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 are fully vested. Only 66,835 shares have been issued. 6,000 shares have been cancelled as the employee resigned prior to vesting leaving 40,499 shares to be issued. 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, 2020 and 2019. 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, 2018 26,667 $ 0.50 Granted - - Exercised - - Canceled or expired (26,667 ) 0.50 Outstanding at April 30, 2019 - $ - Granted - - Exercised - - Canceled or expired - - Outstanding at April 30, 2020 - $ - Warrants: During the year ended April 30, 2020, the Company, as part of the issuance of 1,044,700 Units of Series C Convertible Preferred Stock issued an aggregate of 156,705,000 warrants to purchase an aggregate of 156,705,000 shares of common stock at $0.005 per share. The warrants were initially valued at $239,485 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 120% to 221%, (3) risk-free interest rate of 0.2% to 2.15%, and (4) expected life of 2 years. As part of the issuance of 552,000 Units of Series D Convertible Preferred Stock, issued an aggregate of 82,800,000 warrants to purchase an aggregate of 82,800,000 shares of common stock at $0.01 per share. The warrants initially valued at $48,178 using the Black-Sholes option-pricing model with the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 120% to 221%, (3) risk-free interest rate of 0.2% to 2.15%, and (4) expected life of 2 years. The warrants are fully vested. As of December 31, 2019, the Company’s Board of Directors voted to approve unanimously: “…an extension of the exercise period of those certain warrants previously issued in connection with the Corporation’s Series C Preferred Stock and Series D Preferred Stock for an additional 24 months form the original termination date of each such warrant; and that such extension of expiration dates shall apply to any such warrant that had expired as of the date hereof.” 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 at $0.005 per share. 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 at $0.01 per share. 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 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 $ 0.005 600,757,500 2.41 $ 0.005 600,757,500 $ 0.005 $ 0.01 169,815,000 2.72 $ 0.01 169,815,000 $ 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, 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 Granted 239,538,000 0.0067 Exercised - - Canceled or expired (40,000 ) 0.65 Outstanding at April 30, 2020 770,572,500, $ 0.0061

Income Taxes

Income Taxes	12 Months Ended
	Apr. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE K - INCOME TAXES At April 30, 2020, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $47,663,000, that may be used to offset future taxable income and expiring through the tax year 2036, 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, 2019 2020 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (7.1 ) (7.1 ) Permanent differences 6.7 6.7 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, 2019 and estimated 2020 are as follows: April 30, 2019 2020 Noncurrent: Net operating loss carry forward $ 33,703,695 $ 34,269,706 Valuation allowance (33,703,695 ) (34,269,706 ) Net deferred tax asset $ - $ - The valuation allowance increased by $13,723,035 and $566,011 during the years ended April 30, 2019 and 2020, respectively. The 2019 allowance has been adjusted for lower federal corporate income tax rate.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Apr. 30, 2020
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 $62,186 and $56,150 for the years ended April 30, 2020 and 2019, 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, 2020. 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, 2020, 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, 2020
Subsequent Events [Abstract]
Subsequent Events	NOTE M – SUBSEQUENT EVENTS Subsequent to April 30, 2020 the Company: Granted to each of its two independent Directors five year options to purchase 48,214,285 shares of the Company’s common stock at $0.00308 per share. The options are fully vested. These options represent compensation for nine years of service on the board. Entered into five year employment agreements with its CEO, Anthony L Havens and Vice President of Operations, Sandra L Ahman. As part of their employment agreements, Mr. Havens received five year options to purchase 37,625,574 shares of the Company’s common stock at $0.00308 per share. The options vest in three equal tranches over three years. Ms. Ahman received five year options to purchase 12,541,858 shares of the Company’s common stock at $0.00308 per share. The options vest in three equal tranches over three years. Granted Mr. Havens five year options to purchase 88,615,323 shares of the Company’s common stock upon the conversion of $243,692.14 of deferred salary owed him. The options are exercisable at $0.00275 per share and are fully vested. Granted Ms. Ahman five year options to purchase 77,727,272 shares of the Company’s common stock upon the conversion of $200,000 of deferred salary owed her. The options are exercisable at $0.00275 per share and are fully vested. Filed a Form 14C Information Statement stating: “Sparta Commercial Services, Inc., a Nevada corporation (the “Company”) is providing this Information Statement (this “Information Statement”), which is being mailed or furnished on or about July 9, 2020 to the holders of the Company’s common stock, par value $.001 per share (the “Common Stock”) on such date, as notification that in accordance with the provisions of Section 78-2055 of the Nevada Revised Statutes holders of a majority of the issued and outstanding shares of Common Stock of the Company, by means of a written consent in lieu of a special meeting of the stockholders (the “Written Consent”,) voted in favor of decreasing the number of issued and outstanding shares of Common Stock by effecting a 1 for 100 reverse split of the Company’s common shares outstanding held by each holder of record of Common Stock at the effective date which shall occur on the 21 st Sold to 7 accredited investors, 90 Units of Series C convertible preferred for $90,000. Sold to one accredited investor 12.4 Units of Series D convertible preferred for $12,455 and issued to the same investor 38 Units of Series D convertible preferred in exchange for 7.6 shares of the Company’s preferred stock valued at $38,000.

Summary of Accounting Policies

Summary of Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2020
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 2019-2020, management sourced, developed and lab tested 5 CBD product categories totaling 31 products, procured product packaging, labeling, implemented fulfillment and launched an on-line B2C 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, 2020 2019 Information Technology $ 275,817 $ 384,665 New World Health Brands 45,030 - $ 320,847 $ 384,665
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 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 Brands business.
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, 2020 and 2019, 4.2 billion potential shares (including 84,786,511 shares to be issued included on the balance sheet) and 1,039,725,739 potential shares (including 80,786,511 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, 2020 and 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
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 March 2019, the FASB issued ASU 2019-09, “ 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 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, 2020
Accounting Policies [Abstract]
Schedule of Disaggregation Revenue	The following table presents our revenues disaggregated by revenue source: Year Ended April 30, 2020 2019 Information Technology $ 275,817 $ 384,665 New World Health Brands 45,030 - $ 320,847 $ 384,665
Schedule of Estimated Useful Life of Property and Equipment	Depreciation is calculated using the straight-line method over the estimated useful lives. Estimated useful lives of major depreciable assets are as follows: Leasehold improvements 3 years Furniture and fixtures 7 years Website costs 3 years Computer Equipment 5 years

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Apr. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Summary of Operating Results for Discontinued Operations	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, 2020 April 30, 2019 Revenues $ - $ 1,356 Net loss $ - $ -
Schedule of Secured Notes Payable	SECURED NOTE PAYABLE April 30, 2020 April 30, 2019 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, 2020
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, 2020 April 30, 2019 Notes convertible at holder’s option $ 2,590,309 $ 1,901,866 Notes convertible at Company’s option 75,700 75,700 Non-convertible notes payable 2,264,235 2,137,236 Subtotal 4,930,244 4,114,802 Less debt discount - (8,633 ) Total $ 4,930,244 $ 4,106,139
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, 2020 was calculated with the following average assumptions, using a Black-Scholes option-pricing model are as follows: Significant Assumptions: Risk free interest rate Ranging from 0.16% to 0.20 Expected stock price volatility 253 % Expected dividend payout 0 Expected options life in years Ranging from 1 year to 2 years The change in fair value of the derivative liabilities 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 0.8 year to 1 year
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the years ended April 30, 2020 and 2019 were: April 30, 2020 2019 Balance, beginning of year $ 3,496,696 $ 3,502,669 Derivative liability reclassified to additional paid in capital (821,564 ) 871,673 Derivative financial liability arising on the issue of convertible notes and warrants 286,205 543,158 Fair value adjustments (159,212 ) (1,420,804 ) Balance, end of year $ 2,802,125 $ 3,496,696

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Apr. 30, 2020
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, 2020: Fair Value at Fair Value Measurement Using April 30, 2020 Level 1 Level 2 Level 3 Derivative liabilities $ 2,802,125 - - $ 2,802,125 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value at Fair Value Measurement Using April 30, 2019 Level 1 Level 2 Level 3 Derivative liabilities  $ 3,496,696 - - $ 3,496,696

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Apr. 30, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Major classes of property and equipment at April 30, 2020 and 2019 consist of the followings: 2020 2019 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (213,262 ) (212,905 ) Net property and equipment $ - $ 357

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	12 Months Ended
	Apr. 30, 2020
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, 2018 26,667 $ 0.50 Granted - - Exercised - - Canceled or expired (26,667 ) 0.50 Outstanding at April 30, 2019 - $ - Granted - - Exercised - - Canceled or expired - - Outstanding at April 30, 2020 - $ -
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 $ 0.005 600,757,500 2.41 $ 0.005 600,757,500 $ 0.005 $ 0.01 169,815,000 2.72 $ 0.01 169,815,000 $ 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, 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 Granted 239,538,000 0.0067 Exercised - - Canceled or expired (40,000 ) 0.65 Outstanding at April 30, 2020 770,572,500, $ 0.0061

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Apr. 30, 2020
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, 2019 2020 Federal statutory income tax rate (21.0 )% (21.0 )% State income taxes, net of federal benefit (7.1 ) (7.1 ) Permanent differences 6.7 6.7 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, 2019 and estimated 2020 are as follows: April 30, 2019 2020 Noncurrent: Net operating loss carry forward $ 33,703,695 $ 34,269,706 Valuation allowance (33,703,695 ) (34,269,706 ) Net deferred tax asset $ - $ -

Summary of Accounting Policie_3

Summary of Accounting Policies (Details Narrative) - shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Antidilutive securities excluded from computation of earnings per share, amount	420,000,000	1,039,725,739
Shares to be Issued [Member]
Antidilutive securities excluded from computation of earnings per share, amount	84,786,511	80,786,511

Summary of Accounting Policie_4

Summary of Accounting Policies - Schedule of Disaggregation Revenue (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Revenues	$ 320,847	$ 384,665
Information Technology [Member]
Revenues	275,817	384,665
New World Health Brands [Member]
Revenues	$ 45,030

Summary of Accounting Policie_5

Summary of Accounting Policies - Schedule of Estimated Useful Life of Property and Equipment (Details)	12 Months Ended
	Apr. 30, 2020
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, 2020	Apr. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (62,702,339)	$ (61,915,119)
Working capital deficit	$ 11,165,762

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
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, 2020	Apr. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]
Revenues		$ 1,356
Net loss

Discontinued Operations - Sched

Discontinued Operations - Schedule of Secured Notes Payable (Details) - USD ($)	Apr. 30, 2020	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 ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Amortization of debt discount	$ 8,633	$ 66,829
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, 2020	Apr. 30, 2019
Subtotal	$ 4,930,244	$ 4,114,802
Less Debt discount		(8,633)
Total	4,930,244	4,106,139
Notes Convertible at Holder's Option [Member]
Subtotal	2,590,309	1,901,866
Notes Convertible at Company's Option [Member]
Subtotal	75,700	75,700
Non-Convertible Notes Payable [Member]
Subtotal	$ 2,264,235	$ 2,137,236

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	0.16	2.39
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	0.20	2.47
Expected Stock Price Volatility [Member]
Derivative liability, measurement input, percentage	253	95
Expected Dividend Payout [Member]
Derivative liability, measurement input, percentage	0	0
Expected Life in Years [Member] | Minimum [Member]
Derivative liability, measurement input, expected life	1 year	9 months 18 days
Expected Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	2 years	1 year

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Debt Disclosure [Abstract]
Balance, beginning of year	$ 3,496,696	$ 3,502,669
Derivative liability reclassified to additional paid in capital	(821,564)	871,673
Derivative financial liability arising on the issuance of convertible notes and warrants	286,205	543,158
Fair value adjustments	(159,212)	(1,420,804)
Balance, end of year	$ 2,802,125	$ 3,496,696

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Apr. 30, 2020	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 ($)	Apr. 30, 2015	Jul. 24, 2009	Aug. 31, 2019	Apr. 30, 2020	Apr. 30, 2019	Nov. 30, 2009
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
Common stock to be issued				84,786,511	80,786,511
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred stock, par value				$ 0.001	$ 0.001
Shares issued on conversion of debt, value				$ 45,829	$ 288,850
Number of common stock, shares issued	66,835
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.
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%
Note subscription receivable				$ 2,118,309
Interest receivable				$ 193,011
Series C Preferred Stock [Member]
Preferred stock, shares authorized				200,000
Preferred stock, liquidation preference				$ 10
Preferred stock, shares issued				4,005
Preferred stock, shares outstanding				4,005
Number of stocks sold during period				953,000	1,354,000
Sale of stock				$ 476,500	$ 676,050
Shares issued on conversion of debt, shares				92,000
Shares issued on conversion of debt, value				$ 45,829
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				1,132
Preferred stock, shares outstanding				1,132
Convertible preferred stock, terms of conversion					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
Shares issued on conversion of debt, shares				222,000	406,000
Shares issued on conversion of debt, value				$ 222,250	$ 405,968
Number of common stock, shares issued				3,000,000
Number of common stock, shares issued, value				$ 6,000
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
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,
Shares issued on conversion of debt, shares				92,000	20
Shares issued on conversion of debt, value					$ 10,000
Conversion of stock, shares converted					300
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
Debt conversion description			Each shares of Series D Preferred Stock is convertible at the option of the holder into 400 shares of common 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,
Shares issued on conversion of debt, shares				222,000	406
Conversion of stock, shares converted					400
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
Preferred stock, shares issued				1,132	580
Preferred stock, shares outstanding				1,132	580
Subsidiary's Convertible Preferred Stock Series D Preferred Stock [Member]
Shares issued on conversion of debt, shares				330,000
Shares issued on conversion of debt, value				$ 330,000
Series C Preferred Stock One [Member]
Convertible preferred stock, terms of conversion					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
Shares issued on conversion of debt, shares					376,000
Shares issued on conversion of debt, value					$ 317,596
Number of common stock, shares issued				1,000,000
Number of common stock, shares issued, value				$ 322,250
Number of restricted common stock					6,230,217
Number of restricted common stock, value					$ 27,628
Conversion of stock, shares converted					300
Subsidiary's Convertible Preferred Stock Series C Preferred Stock [Member]
Convertible preferred stock, terms of conversion					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.
Shares issued on conversion of debt, shares					20,000
Shares issued on conversion of debt, value					$ 10,000
Series D Preferred Stock One [Member]
Convertible preferred stock, terms of conversion					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
Shares issued on conversion of debt, shares					124,000
Shares issued on conversion of debt, value					$ 123,750
Conversion of stock, shares converted					400
Series D Preferred Stock Two [Member]
Convertible preferred stock, terms of conversion					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.
Shares issued on conversion of debt, shares					50,000
Shares issued on conversion of debt, value					$ 25,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Values of Financial Liabilities (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Derivative liabilities	$ 2,802,125	$ 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	$ 2,802,125	$ 3,496,696

Non-Cash Financial Information

Non-Cash Financial Information (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2019	Apr. 30, 2020	Apr. 30, 2019
Shares issued on conversion of debt, value		$ 45,829	$ 288,850
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares		92,000	20
Note principal and accrued interest		$ 45,829
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 D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares		222,000	406
Note principal and accrued interest			$ 405,968
Accounts payable		$ 222,250
Debt conversion description	Each shares of Series D Preferred Stock is convertible at the option of the holder into 400 shares of common 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,
Conversion of stock, shares converted			400
Warrant exercise price			$ 0.01
Subsidiary's Convertible Preferred Stock Series D Preferred Stock [Member]
Shares issued on conversion of debt, shares		330,000
Shares issued on conversion of debt, value		$ 330,000
Series C Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares			376
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
Series D Convertible Preferred Stock One [Member]
Shares issued on conversion of debt, shares			124
Accounts payable			$ 123,750
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
Series D Convertible Preferred Stock Two [Member]
Shares issued on conversion of debt, shares		50
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.
Warrant exercise price			$ 0.01
Restricted Common Stock One [Member]
Number of restricted common stock		3,000,000	6,230,217
Number of restricted common stock, value		$ 6,000	$ 27,628
Restricted Common Stock Two [Member]
Number of restricted common stock		1,000,000
Number of restricted common stock, value		$ 322,250
Restricted Common Stock [Member]
Number of restricted common stock			5,000,000
Number of restricted common stock, value			$ 22,172

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation and expense	$ 357	$ 1,595

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Apr. 30, 2020	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Computer equipment, software and furniture	$ 213,262	$ 213,262
Less: accumulated depreciation	(213,262)	(212,905)
Net property and equipment		$ 357

Stock Options and Warrants (Det

Stock Options and Warrants (Details Narrative)	Apr. 30, 2015USD ($)$ / sharesshares	Aug. 31, 2014$ / sharesshares	Apr. 30, 2020USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares
Stock issued during period, shares, new issues	66,835
stock based compensation forfeited	6,000
Shares to be issed	40,499
Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares				$ 0.01
Series C Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares				$ 0.005
Warrant [Member]
Number of preferred stock			1,044,700
Warrants to purchase			156,705,000
Fair value of warrants | $			$ 239,485
Warrants exercise price | $ / shares			$ 0.005
Warrants term			2 years
Warrant [Member] | Series D Convertible Preferred Stock [Member]
Number of preferred stock			552,000	579,880
Warrants to purchase			82,800,000	86,982,000
Fair value of warrants | $			$ 48,178	$ 294,141
Warrants exercise price | $ / shares			$ 0.01
Warrants term			2 years	2 years
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] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares			$ 0.005
Warrant [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares				$ 0.005
Warrant [Member] | Expected Dividend Payout [Member]
Warrants measurement input			0
Warrant [Member] | Expected Dividend Payout [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input			0	0
Warrant [Member] | Expected Dividend Payout [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input				0
Warrant [Member] | Expected Stock Price Volatility [Member] | Minimum [Member]
Warrants measurement input			120
Warrant [Member] | Expected Stock Price Volatility [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input			120	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] | Maximum [Member]
Warrants measurement input			221
Warrant [Member] | Expected Stock Price Volatility [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input			221	143.7
Warrant [Member] | Expected Stock Price Volatility [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input				143.7
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member]
Warrants measurement input			0.20
Warrant [Member] | Risk Free Interest Rate [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input			0.2	2.34
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] | Maximum [Member]
Warrants measurement input			2.15
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input			2.15	2.86
Warrant [Member] | Risk Free Interest Rate [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input				2.86
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
Stock issued during period, shares, new issues	113,338
Stock issued during period, value, new issues | $	$ 77,460
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
Incentive Compensation Plan [Member]
Number of options, granted during the year

Stock Options and Warrants - Sc

Stock Options and Warrants - Schedule of Stock Options Outstanding and Exercisable (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	Apr. 30, 2018
Number of Options Outstanding			26,667
Weighted Average Exercise Price			$ 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, 2020	Apr. 30, 2019
Number of options, Outstanding		26,667
Number of options, Granted
Number of options, Exercised
Number of options, Canceled or expired		(26,667)
Number of options, Outstanding
Weighted average exercise price, Outstanding		$ 0.50
Weighted average exercise price, Granted
Weighted average exercise price, Exercised
Weighted average exercise price, Canceled or expired		0.50
Weighted average exercise price, Outstanding

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, 2020$ / sharesshares
Warrant One [Member]
Warrants Outstanding, Exercise price	$ 0.005
Warrants Outstanding, Number | shares	600,757,500
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 4 months 28 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.005
Warrants Exercisable, Number Exercisable | shares	600,757,500
Warrants Exercisable, Weighted Average Exercise Price	$ 0.005
Warrant Two [Member]
Warrants Outstanding, Exercise price	$ 0.01
Warrants Outstanding, Number | shares	169,815,000
Warrants Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 8 months 19 days
Warrants Outstanding, Weighted Average Exercise Price	$ 0.01
Warrants Exercisable, Number Exercisable | shares	169,815,000
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, 2020	Apr. 30, 2019
Number of Shares, Warrants Outstanding, Beginning balance	531,074,500	175,532,500
Number of Shares, Warrants Grants	239,538,000	355,542,000
Number of Shares, Warrants Exercised
Number of Shares, Warrants Canceled or expired	(40,000)
Number of Shares, Warrants Outstanding, Ending balance	770,572,500	531,074,500
Weighted Average Exercise Price Per Share, Warrants outstanding, Beginning balance	$ 0.0059	$ 0.0051
Weighted Average Exercise Price Per Share, Warrants Grants	0.0067	0.0062
Weighted Average Exercise Price Per Share, Warrants Exercised
Weighted Average Exercise Price Per Share, Warrants Canceled or expired	0.65
Weighted Average Exercise Price Per Share, Warrants outstanding, Ending balance	$ 0.0061	$ 0.0059

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Income Tax Disclosure [Abstract]
Operating loss carry forwards, net	$ 47,663,000
Operating loss carryforwards, expiration date	2036
Increase in valuation allowance	$ 566,011	$ 13,723,035

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	(21.00%)	(21.00%)
State income taxes, net of federal benefit	(7.10%)	(7.10%)
Permanent differences	6.70%	6.70%
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, 2020	Apr. 30, 2019
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 34,269,706	$ 33,703,695
Valuation allowance	(34,269,706)	(33,703,695)
Net deferred tax asset

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 22, 2016	Apr. 30, 2020	Apr. 30, 2019	Feb. 26, 2015
Rent expense		$ 62,186	$ 56,150
Promissory Note [Member]
Aggregate note amount				$ 50,000
New York County Kings [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		$ 4,800

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 30, 2015	Aug. 31, 2019	Aug. 13, 2020	Apr. 30, 2020	Apr. 30, 2019
Number of shares issued during the period	66,835
Shares issued on conversion of debt, value				$ 45,829	$ 288,850
Common stock par value				$ 0.001	$ 0.001
Reverse stock split				1 for 100 reverse split
Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares				92,000	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,
Series D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares				222,000	406
Debt conversion description		Each shares of Series D Preferred Stock is convertible at the option of the holder into 400 shares of common 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 Event [Member] | Series C Convertible Preferred Stock [Member]
Shares issued on conversion of debt, value			$ 90,000
Debt conversion description			Sold to 7 accredited investors, 90 Units of Series C convertible preferred for $90,000.
Subsequent Event [Member] | Series D Convertible Preferred Stock [Member]
Shares issued on conversion of debt, shares			7.6
Shares issued on conversion of debt, value			$ 12,455
Debt conversion description			Sold to one accredited investor 12.4 Units of Series D convertible preferred for $12,455 and issued to the same investor 38 Units of Series D convertible preferred in exchange for 7.6 shares of the Company's preferred stock valued at $38,000.
Preferred stock value			$ 38,000
Subsequent Event [Member] | Two Independent Directors [Member]
Debt instrument, term			5 years
Number of shares issued during the period			48,214,285
Share price			$ 0.00308
Shares vested term			9 years
Subsequent Event [Member] | Mr. Havens [Member]
Debt instrument, term			5 years
Share price			$ 0.00275
Shares issued on conversion of debt, shares			88,615,323
Shares issued on conversion of debt, value			$ 243,692
Subsequent Event [Member] | Mr. Havens [Member] | Employment Agreement [Member]
Debt instrument, term			5 years
Number of shares issued during the period			37,625,574
Share price			$ 0.00308
Shares vested term			3 years
Subsequent Event [Member] | Ms. Ahman [Member]
Debt instrument, term			5 years
Share price			$ 0.00275
Shares issued on conversion of debt, shares			77,727,272
Shares issued on conversion of debt, value			$ 200,000
Subsequent Event [Member] | Ms. Ahman [Member] | Employment Agreement [Member]
Debt instrument, term			5 years
Number of shares issued during the period			12,541,858
Share price			$ 0.00308
Shares vested term			3 years