Sparta Commercial Services (SRCO) 10-K 16 Aug 21 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Apr. 30, 2021	Aug. 02, 2021
Cover [Abstract]
Entity Registrant Name	SPARTA COMMERCIAL SERVICES, INC.
Entity Central Index Key	0000318299
Document Type	10-K
Document Period End Date	Apr. 30, 2021
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	$ 978,241
Entity Common Stock, Shares Outstanding		9,809,877
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Current Assets
Cash and cash equivalents	$ 396
Accounts receivable	469	1,420
Inventory	13,823	23,331
Other current assets		470
Total Current Assets	14,688	25,221
Property and equipment, net of accumulated depreciation and amortization of $213,262 and $212,905, respectively
Other assets	9,628	9,628
Deposits	9,000	9,000
Total assets	33,316	43,849
Current Liabilities
Bank overdraft	49,041	14,773
Accounts payable and accrued expenses	3,627,831	3,427,587
Short Term Loan	409,013
Current portion notes payable	4,680,275	4,942,324
Deferred revenue	13,946	16,254
Derivative liabilities	3,446,738	2,802,125
Total Current Liabilities	12,226,844	11,203,063
Loans payable-related parties	432,403	432,403
Total Long Term Liabilities	432,403	432,403
Total liabilities	12,659,247	11,635,466
Deficit:
Common stock, $0.001 par value; 750,000,000 shares authorized, and 9,809,877 and 9,433,282 shares issued and outstanding, respectively	9,810	9,433
Common stock to be issued 1,214,528 and 847,8651 respectively	1,215	848
Additional paid-in-capital	51,363,531	50,120,928
Accumulated deficit	(64,993,250)	(62,702,339)
Total deficiency in stockholders' equity	(13,612,930)	(12,565,868)
Non-controlling interest	986,999	974,251
Total Deficit	(12,625,931)	(11,591,617)
Total Liabilities and Deficit	33,316	43,849
Series A Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	125	125
Series B Redeemable Preferred Stock [Member]
Deficit:
Preferred stock value
Series C Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	4,145	4,005
Series D Redeemable Convertible Preferred Stock [Member]
Deficit:
Preferred stock value	$ 1,494	$ 1,132

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Accumulated depreciation and amortization	$ 213,262	$ 212,905
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares designated	10,000,000	10,000,000	10,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000	750,000,000
Common stock, shares issued	9,809,877	9,433,282	627,092,904
Common stock, shares outstanding	9,809,877	9,433,282	627,092,904
Common stock to be issued	1,214,528	8,478,651	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	4,145	4,005
Preferred stock, shares outstanding	4,145	4,005
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	1,494	1,520
Preferred stock, shares outstanding	1,494	1,520
Preferred stock, liquidation and redemption value per share	$ 1	$ 1

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Revenue
Total Revenue	$ 259,731	$ 320,847
Less Cost of goods sold	60,986	60,341
Gross profit	198,745	260,506
Operating expenses:
General and administrative	1,394,881	1,052,178
Depreciation and amortization		357
Total operating expenses	1,394,881	1,052,535
Loss from operations	(1,196,136)	(792,029)
Other (income) expense:
Other income	(7,690)	(5,571)
Forgiveness of debt	(125,328)	(422,394)
Financing cost	723,003	1,262,542
Amortization of debt discount		8,633
Non-Qualified Option Exp
Loss (gain) in changes in fair value of derivative liability	504,599	(862,044)
Total other (income) expense	1,094,584	(18,834)
Income (loss) from continuing operations	(2,290,720)	(773,195)
Loss from discontinued operations
Net income (loss)	(2,290,720)	(773,195)
Net income attributed to non-controlling interest	(12,748)	(13,261)
Preferred dividend	(191)	(764)
Net income (loss) attributed to common stockholders	$ (2,303,659)	$ (787,220)
Basic and diluted loss per share:
Loss from continuing operations attributable to Sparta Commercial Services, Inc. common stockholders	$ (0.3230)	$ (0.1254)
Loss from discontinued operations attributable to Sparta Commercial Services, Inc. common stockholders		0
Net loss attributable to Sparta Commercial Services, Inc. common stockholders	$ (0.3230)	$ (0.1255)
Weighted average shares outstanding	7,131,705	6,270,929
Information Technology [Member]
Revenue
Total Revenue	$ 245,675	$ 275,817
New World Health Brands [Member]
Revenue
Total Revenue	$ 14,056	$ 45,030

Consolidated Statements of Defi

Consolidated Statements of Deficit - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Series A Preferred Stock [Member]
Balance	$ 125	$ 125
Balance, shares	125	125
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Sale of preferred stock, shares
Shares issued for financing cost
Shares issued for financing cost, 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
Reclassification of derivative liability
Preferred dividend
Net loss
Balance	$ 125	$ 125
Balance, shares	125	125
Series B Preferred Stock [Member]
Balance
Balance, shares
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Sale of preferred stock, shares
Shares issued for financing cost
Shares issued for financing cost, 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
Reclassification of derivative liability
Preferred dividend
Net loss
Balance
Balance, shares
Series C Preferred Stock [Member]
Balance	$ 4,005	$ 2,960
Balance, shares	4,005	2,960
Issuance of preferred and common stock for cash	$ 140
Issuance of preferred and common stock for cash, shares	140
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock		$ 953
Sale of preferred stock, shares		953
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest		$ 92
Shares issued for conversion of notes and interest, shares		92,000
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
Reclassification of derivative liability
Preferred dividend
Net loss
Balance	$ 4,145	$ 4,005
Balance, shares	4,145	4,005
Series D Preferred Stock [Member]
Balance	$ 1,132	$ 580
Balance, shares	1,132	580
Conversion of accrued compensation to series D preferred stock	$ 362
Conversion of accrued compensation to series D preferred stock, shares	362
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for conversion of notes and interest		$ 330,000
Shares issued for conversion of notes and interest, shares		330,000
Shares issued for settlement of accounts payable		$ 222
Shares issued for settlement of accounts payable, shares		222
Shares issued for conversion of subsidiary preferred		$ 330
Shares issued for conversion of subsidiary preferred, shares		330
Reclassification of derivative liability
Preferred dividend
Net loss
Balance	$ 1,494	$ 1,132
Balance, shares	1,494	1,132
Common Stock [Member]
Balance	$ 9,433	$ 9,433
Balance, shares	9,433,282	9,433,282
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services	$ 127
Shares issued for services, shares	126,595
Conversion of convertible notes	$ 250
Conversion of convertible notes, shares	250,000
Sale of preferred stock
Shares issued for financing cost
Shares issued for financing cost, shares
Shares issued for settlement of accounts payable
Shares issued for settlement of accounts payable, shares
Shares issued for conversion of subsidiary preferred
Reclassification of derivative liability
Preferred dividend
Net loss
Balance	$ 9,810	$ 9,433
Balance, shares	9,809,877	9,433,282
Common Stock to be Issued [Member]
Balance	$ 848	$ 808
Balance, shares	847,865	807,865
Issuance of preferred and common stock for cash	$ 367
Issuance of preferred and common stock for cash, shares	366,663
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Shares issued for financing cost		$ 30
Shares issued for financing cost, shares		30,000
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
Reclassification of derivative liability
Preferred dividend
Net loss
Balance	$ 1,215	$ 848
Balance, shares	1,214,528	847,865
Additional Paid-in Capital [Member]
Balance	$ 50,120,928	$ 48,925,869
Issuance of preferred and common stock for cash	234,995
Conversion of accrued compensation to series D preferred stock	311,001
Options issued for compensation and accrued compensation	621,665
Shares issued for services	25,192
Conversion of convertible notes	49,750
Sale of preferred stock		475,547
Shares issued for financing cost		5,970
Shares issued for settlement of accounts payable		322,018
Shares issued for conversion of subsidiary preferred
Reclassification of derivative liability		345,787
Preferred dividend
Net loss
Balance	51,363,531	50,120,928
Accumulated Deficit [Member]
Balance	(62,702,339)	(61,915,119)
Issuance of preferred and common stock for cash
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Shares issued for financing cost
Shares issued for settlement of accounts payable
Shares issued for conversion of subsidiary preferred
Reclassification of derivative liability
Preferred dividend	(191)	(764)
Net loss	(2,290,720)	(786,456)
Balance	(64,993,250)	(62,702,339)
Non-controlling Interest [Member]
Balance	974,251	961,320
Issuance of preferred and common stock for cash
Conversion of accrued compensation to series D preferred stock
Options issued for compensation and accrued compensation
Shares issued for services
Conversion of convertible notes
Sale of preferred stock
Shares issued for financing cost
Shares issued for settlement of accounts payable
Shares issued for conversion of subsidiary preferred		(330)
Reclassification of derivative liability
Preferred dividend
Net loss	12,748	13,261
Balance	986,999	974,251
Balance	(11,591,617)	(12,014,024)
Issuance of preferred and common stock for cash	235,502	$ 322,250
Issuance of preferred and common stock for cash, shares		1,000,000
Conversion of accrued compensation to series D preferred stock	311,363
Options issued for compensation and accrued compensation	621,665
Shares issued for services	25,319
Conversion of convertible notes	50,000
Sale of preferred stock		$ 476,500
Shares issued for financing cost		6,000
Shares issued for settlement of accounts payable		322,250
Shares issued for conversion of subsidiary preferred
Reclassification of derivative liability		345,787
Preferred dividend	(191)	(764)
Net loss	(2,290,720)	(773,195)
Balance	$ (12,625,931)	$ (11,591,617)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,290,720)	$ (773,195)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization		357
Loss (Gain) from change in fair value of derivative liabilities	504,599	(862,044)
Amortization of debt discount		8,633
Non-cash financing cost	723,003	519,260
Forgiveness of debt	382,931	(422,394)
Stock based compensation	464,718
Changes in operating assets and liabilities
Accounts receivable	951	(15,028)
Inventory	9,508	(18,164)
Other assets	470	1,357
Accounts payable and accrued expenses	(299,504)	935,809
Deferred revenue	(2,308)	(1,381)
Net cash used in operating activities	(678,387)	(626,790)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment
Net cash (used in) investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Bank overdraft	34,268	3,277
Proceeds from sale of stock	235,502	476,500
Proceeds from notes payable	409,013	158,000
Payments on notes payable		(11,000)
Proceeds from related party notes
Payments on related party notes
Net cash provided by financing activities	678,783	626,777
Net (decrease) increase in cash	396	(13)
Cash and cash equivalents, beginning of period		13
Cash and cash equivalents , end of period	396
Cash paid for:
Interest		2,456
Income taxes

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Apr. 30, 2021
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. 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, 2021 2020 Information Technology $ 245,675 $ 275,817 New World Health Brands 14,056 45,030 $ 259,731 $ 320,847 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, 2021 and 2020, 42 million potential shares (including 847,866 shares to be issued included on the balance sheet) and 10,397,258 potential shares (including 807,866 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, 2021 and 2020, 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, 2021
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, 2021, the Company had an accumulated deficit of $64,993,250 and a working capital deficit (total current liabilities exceeded total current assets) of $12,212,156. 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.

Notes Payable and Derivatives

Notes Payable and Derivatives	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
Notes Payable and Derivatives	NOTE C – 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, 2021 April 30, 2020 Notes convertible at holder’s option $ 2,522,925 $ 2,590,309 Notes convertible at Company’s option 335,700 75,700 Non-convertible notes payable 1,821,650 2,264,235 Subtotal 4,680,275 4,930,244 Less debt discount - - Total $ 4,680,275 $ 4,930,244 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, 2021 and 2020 was $0 and $8,633, 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, 2021 and 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 Changes in derivative liability during the years ended April 30, 2021 and 2020 were: April 30, 2021 2020 Balance, beginning of year $ 2,802,125 $ 3,496,696 Derivative liability reclassified to additional paid in capital (573,397 ) (821,564 ) Derivative financial liability arising on the issue of convertible notes and warrants 715,411 286,205 Fair value adjustments 503,199 (159,212 ) Balance, end of year $ 3,446,738 $ 2,802,125

Loans Payable to Related Partie

Loans Payable to Related Parties	12 Months Ended
	Apr. 30, 2021
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE D – LOANS PAYABLE TO RELATED PARTIES As of April 30, 2021, and 2020, 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, 2021
Equity [Abstract]
Equity Transactions	NOTE E EQUITY TRANSACTIONS Common Stock The Company is authorized to issue 750,000,000 shares of common stock, $0.001 par value. On December 30, 2020, Sparta Commercial Services, Inc. (the “Company”) filed with the Secretary of State of the state of Nevada, a Certificate of Amendment to its Articles of Incorporation (the “Amendment”), attached herewith as Exhibit 3.1, and incorporated by reference. The Amendment will be effective as of December 30, 2020. On July 9, 2020, the Board of Directors of the Company declared July 30, 2020 as the effective date for the 1 for 100 reverse stock split (the “Reverse Stock Split”), previously approved by the stockholders of the Company by written consent in accordance with the information contained in the Schedule 14C Information Statement filed with the Securities and Exchange Commission on July 9, 2020. FINRA reviewed and authorized the corporate action changing the effective date to December 30, 2020 (the “Effective Date”). As a result of the Reverse Stock Split, every one hundred shares of outstanding common stock will automatically be converted into one shares of the Company’s common stock immediately prior to the opening of trading on the next business day after the Effective Date. If, as a result of the reverse split, a stockholder is left with a fractional share, that stockholder shall receive one full share in lieu of such fractional share. Immediately after the effectiveness of the reverse split, there will be 7,027,930 shares of the Company’s common stock issued and outstanding. The aggregate number of shares of common stock that the Company is authorized to issue remains the same and was unaffected by the Reverse Stock Split. All outstanding stock options and other contractual rights including the preferred stock entitling the holders of such rights to acquire shares of common stock outstanding at the Effective Date will be appropriately adjusted to give effect to the Reverse Stock Split. The Company had 9,809,877 and 6,270,930 shares (post-split) of common stock issued and outstanding as of April 30, 2021 and 2020, respectively. The Company had 1,214,528 and 847,865 shares of common classified as to be issued at April 30, 2021 and April 30, 2020, 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; 4,200,000 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. As of April 30, 2021, and 2020 the Company had: Preferred stock outstanding shares 2021 2020 Series A 125 125 Series B - - Series C 4,132,268 3,992,269 Series D 1,493,962 1,132,129 Equity Transactions During the year ended April 30, 2021, the company: ● Sold 140,000 Units of Series C convertible preferred stock for $70,000 ● Issued 311,378 Units of Series D convertible preferred stock upon the conversion of accounts payable aggregating $311,378 ● Issued 50,455 Units of Series D convertible preferred stock upon the conversion of $50,455 of the Company’s subsidiary preferred stock ● Pursuant to agreement, issued 250,000 shares of the Company’s Common Stock, valued at $50,000 ● Pursuant to Conversions of Preferred Series D convertible preferred stock, issued 890,540 shares of the Company’s Common Stock, valued at $222,635 ● Pursuant to Conversions of Preferred Series C convertible preferred stock, issued 2,086,848 shares of the Company’s Common Stock, valued at $231,872 ● Pursuant to agreement, issued 3,000,000 shares of common stock valued at $6,000 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.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Apr. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	NOTE F – 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, 2021: Fair Value at Fair Value Measurement Using April 30, 2021 Level 1 Level 2 Level 3 Derivative liabilities $ 3,446,738 - - $ 3,446,738 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value at Fair Value Measurement Using April 30, 2020 Level 1 Level 2 Level 3 Derivative liabilities  $ 2,802,125 - - $ 2,802,125 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”.

Property and Equipment

Property and Equipment	12 Months Ended
	Apr. 30, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE G - PROPERTY AND EQUIPMENT Major classes of property and equipment at April 30, 2021 and 2020 consist of the followings: 2021 2020 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 $0 and $357 for the years ended April 30, 2021 and 2020, respectively.

Warrants

Warrants	12 Months Ended
	Apr. 30, 2021
Notes to Financial Statements
Warrants	NOTE H - 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 Weighted Weighted Number Weighted $ 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 Weighted 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, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE I - INCOME TAXES At April 30, 2021, the Company has available for federal income tax purposes a net operating loss carry forward of approximately $64,993.000, 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, 2021 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, 2021 and estimated 2020 are as follows: April 30, 2021 2020 Noncurrent: Net operating loss carry forward $ 13,757,261 $ 13,167,491 Valuation allowance (13,757,261 ) (13,167,491 ) Net deferred tax asset $ - $ - The valuation allowance increased by $589,770 and $165,316 during the years ended April 30, 2021 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, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE J - 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 $5,100. Rent expense was $70,200 and $62,186 for the years ended April 30, 2021 and 2020, 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 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. 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 and there is a motion for summary judgment returnable on September 15, 2021. The Company believes the claim is contingent, unliquidated and disputed.

Subsequent Events

Subsequent Events	12 Months Ended
	Apr. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	NOTE K – SUBSEQUENT EVENTS Subsequent to April 30, 2021 the Company:

Summary of Accounting Policies

Summary of Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2021
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.
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, 2021 2020 Information Technology $ 245,675 $ 275,817 New World Health Brands 14,056 45,030 $ 259,731 $ 320,847
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, 2021 and 2020, 42 million potential shares (including 847,866 shares to be issued included on the balance sheet) and 10,397,258 potential shares (including 807,866 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, 2021 and 2020, 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, 2021
Accounting Policies [Abstract]
Schedule of Disaggregation Revenue	The following table presents our revenues disaggregated by revenue source: Year Ended April 30, 2021 2020 Information Technology $ 245,675 $ 275,817 New World Health Brands 14,056 45,030 $ 259,731 $ 320,847
Schedule of Estimated Useful Life of Property and Equipment	Estimated useful lives of major depreciable assets are as follows: Leasehold improvements 3 years Furniture and fixtures 7 years Website costs 3 years Computer Equipment 5 years

Notes Payable and Derivatives (

Notes Payable and Derivatives (Tables)	12 Months Ended
	Apr. 30, 2021
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes Payable April 30, 2021 April 30, 2020 Notes convertible at holder’s option $ 2,522,925 $ 2,590,309 Notes convertible at Company’s option 335,700 75,700 Non-convertible notes payable 1,821,650 2,264,235 Subtotal 4,680,275 4,930,244 Less debt discount - - Total $ 4,680,275 $ 4,930,244
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, 2021 and 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
Schedule of Changes in Derivative Liabilities	Changes in derivative liability during the years ended April 30, 2021 and 2020 were: April 30, 2021 2020 Balance, beginning of year $ 2,802,125 $ 3,496,696 Derivative liability reclassified to additional paid in capital (573,397 ) (821,564 ) Derivative financial liability arising on the issue of convertible notes and warrants 715,411 286,205 Fair value adjustments 503,199 (159,212 ) Balance, end of year $ 3,446,738 $ 2,802,125

Equity Transactions (Tables)

Equity Transactions (Tables)	12 Months Ended
	Apr. 30, 2021
Equity [Abstract]
Schedule of Preferred Stock Outstanding Shares	As of April 30, 2021, and 2020 the Company had: Preferred stock outstanding shares 2021 2020 Series A 125 125 Series B - - Series C 4,132,268 3,992,269 Series D 1,493,962 1,132,129

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Apr. 30, 2021
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, 2021: Fair Value at Fair Value Measurement Using April 30, 2021 Level 1 Level 2 Level 3 Derivative liabilities $ 3,446,738 - - $ 3,446,738 Fair values of financial liabilities as of April 30, 2019 are as follows: Fair Value at Fair Value Measurement Using April 30, 2020 Level 1 Level 2 Level 3 Derivative liabilities  $ 2,802,125 - - $ 2,802,125

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Apr. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Major classes of property and equipment at April 30, 2021 and 2020 consist of the followings: 2021 2020 Computer equipment, software and furniture $ 213,262 $ 213,262 Less: accumulated depreciation (213,262 ) (212,905 ) Net property and equipment $ - $ 357

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Apr. 30, 2021
Notes to Financial Statements
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 Weighted Weighted Number Weighted $ 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 Weighted 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, 2021
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, 2021 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, 2021 and estimated 2020 are as follows: April 30, 2021 2020 Noncurrent: Net operating loss carry forward $ 13,757,261 $ 13,167,491 Valuation allowance (13,757,261 ) (13,167,491 ) Net deferred tax asset $ - $ -

Summary of Accounting Policie_3

Summary of Accounting Policies (Details Narrative) - shares	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Antidilutive securities excluded from computation of earnings per share, amount	42,000,000	10,397,258
Shares to be Issued [Member]
Antidilutive securities excluded from computation of earnings per share, amount	847,866	807,866

Summary of Accounting Policie_4

Summary of Accounting Policies - Schedule of Disaggregation Revenue (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Revenues	$ 259,731	$ 320,847
Information Technology [Member]
Revenues	245,675	275,817
New World Health Brands [Member]
Revenues	$ 14,056	$ 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, 2021
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, 2021	Apr. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (64,993,250)	$ (62,702,339)
Working capital deficit	$ 12,212,156

Notes Payable and Derivatives_2

Notes Payable and Derivatives (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Amortization of debt discount		$ 8,633
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, 2021	Apr. 30, 2020
Subtotal	$ 4,680,275	$ 4,930,244
Less Debt discount
Total	4,680,275	4,930,244
Notes Convertible at Holder's Option [Member]
Subtotal	2,522,925	2,590,309
Notes Convertible at Company's Option [Member]
Subtotal	335,700	75,700
Non-Convertible Notes Payable [Member]
Subtotal	$ 1,821,650	$ 2,264,235

Notes Payable and Derivatives_3

Notes Payable and Derivatives - Schedule of Derivative Liabilities Assumptions Using Black-Scholes Option (Details)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Risk Free Interest Rate [Member] | Minimum [Member]
Derivative liability, measurement input, percentage	.16	0.16
Risk Free Interest Rate [Member] | Maximum [Member]
Derivative liability, measurement input, percentage	.20	0.20
Expected Stock Price Volatility [Member]
Derivative liability, measurement input, percentage	253	253
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	1 year
Expected Life in Years [Member] | Maximum [Member]
Derivative liability, measurement input, expected life	2 years	2 years

Notes Payable and Derivatives_4

Notes Payable and Derivatives - Schedule of Changes in Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Debt Disclosure [Abstract]
Balance, beginning of year	$ 2,802,125	$ 3,496,696
Derivative liability reclassified to additional paid in capital	(573,397)	(821,564)
Derivative financial liability arising on the issue of convertible notes and warrants	715,411	286,205
Fair value adjustments	503,199	(159,212)
Balance, end of year	$ 3,446,738	$ 2,802,125

Loans Payable to Related Part_2

Loans Payable to Related Parties (Details Narrative) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Related Party Transactions [Abstract]
Loans payable to officers and directors	$ 432,403	$ 432,403

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	Jul. 09, 2020	Apr. 30, 2021	Apr. 30, 2020	Apr. 30, 2019
Common stock, shares authorized		750,000,000	750,000,000	750,000,000
Common stock, par value		$ 0.001	$ 0.001	$ 0.001
Reverse stock split description	1 for 100 reverse stock split
Common stock, shares issued		9,809,877	9,433,282	627,092,904
Common stock, shares outstanding		9,809,877	9,433,282	627,092,904
Common stock to be issued		1,214,528	8,478,651	80,786,511
Preferred stock, shares authorized		10,000,000	10,000,000	10,000,000
Preferred stock, par value		$ 0.001	$ 0.001	$ 0.001
Number of common stock, shares issued		3,000,000	1,000,000
Number of common stock, shares issued, value		$ 6,000	$ 322,250
Common Stock [Member]
Number of common stock, shares issued		250,000	3,000,000
Number of common stock, shares issued, value		$ 50,000	$ 6,000
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		35,850	35,850
Preferred stock, par value		$ 100	$ 100
Preferred stock, shares issued		125	125
Series B Preferred Stock [Member]
Preferred stock, shares authorized		1,000
Preferred stock, liquidation preference		$ 10,000
Series C Preferred Stock [Member]
Preferred stock, shares authorized		4,200,000
Preferred stock, liquidation preference		$ 10
Number of stocks sold during period		140,000	953,000
Sale of stock		$ 70,000	$ 476,500
Shares issued on conversion of debt, shares			92,000
Shares issued on conversion of debt, value			$ 92
Number of common stock, shares issued		2,086,848
Number of common stock, shares issued, value		$ 231,872
Series D Preferred Stock [Member]
Preferred stock, shares authorized		2,000,000
Preferred stock, liquidation preference		$ 1
Shares issued on conversion of debt, shares			330,000
Shares issued on conversion of debt, value			$ 330,000
Number of common stock, shares issued		890,540
Number of common stock, shares issued, value		$ 222,635
Series D Preferred Stock [Member] | Accounts Payable [Member]
Shares issued on conversion of debt, shares			222,000
Shares issued on conversion of debt, value			$ 222,250
Series D Preferred Stock One [Member]
Shares issued on conversion of debt, shares		50,455
Shares issued on conversion of debt, value		$ 50,455

Equity Transactions - Schedule

Equity Transactions - Schedule of Preferred Stock Outstanding Shares (Details) - shares	Apr. 30, 2021	Apr. 30, 2020
Series A Preferred Stock [Member]
Preferred stock outstanding shares	125
Series B Preferred Stock [Member]
Preferred stock outstanding shares		125
Series C Preferred Stock [Member]
Preferred stock outstanding shares	4,132,268	3,992,269
Series D Preferred Stock [Member]
Preferred stock outstanding shares	1,493,962	1,132,129

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Values of Financial Liabilities (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
Derivative liabilities	$ 3,446,738	$ 2,802,125
Fair Value, Inputs, Level 1 [Member]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Derivative liabilities	$ 3,446,738	$ 2,802,125

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation and expense		$ 357

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Apr. 30, 2021	Apr. 30, 2020
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

Warrants (Details Narrative)

Warrants (Details Narrative) - Warrant [Member]	Apr. 30, 2020USD ($)$ / sharesshares	Apr. 30, 2019USD ($)$ / sharesshares
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
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
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
Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares	$ 0.005
Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants exercise price | $ / shares		$ 0.005
Expected Dividend Payout [Member]
Warrants measurement input	0
Expected Dividend Payout [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input	0	0
Expected Dividend Payout [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input		0
Expected Stock Price Volatility [Member] | Minimum [Member]
Warrants measurement input	120
Expected Stock Price Volatility [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input	120	103.1
Expected Stock Price Volatility [Member] | Minimum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input		103.1
Expected Stock Price Volatility [Member] | Maximum [Member]
Warrants measurement input	221
Expected Stock Price Volatility [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input	221	143.7
Expected Stock Price Volatility [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input		143.7
Risk Free Interest Rate [Member] | Minimum [Member]
Warrants measurement input	0.20
Risk Free Interest Rate [Member] | Minimum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input	0.2	2.34
Risk Free Interest Rate [Member] | Minimum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input		2.34
Risk Free Interest Rate [Member] | Maximum [Member]
Warrants measurement input	2.15
Risk Free Interest Rate [Member] | Maximum [Member] | Series D Convertible Preferred Stock [Member]
Warrants measurement input	2.15	2.86
Risk Free Interest Rate [Member] | Maximum [Member] | Series C Convertible Preferred Stock [Member]
Warrants measurement input		2.86

Warrants - Schedule of Warrants

Warrants - Schedule of Warrants or Rights, Shares Authorized, by Exercise Price Range (Details)	12 Months Ended
	Apr. 30, 2021$ / 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

Warrants - Schedule of Warran_2

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, 2021	Apr. 30, 2020
Income Tax Disclosure [Abstract]
Operating loss carry forwards, net	$ 64,993
Operating loss carryforwards, expiration date	2036
Increase in valuation allowance	$ 589,770	$ 165,316

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Rate (Details)	12 Months Ended
	Apr. 30, 2021	Apr. 30, 2020
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, 2021	Apr. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 13,757,261	$ 13,167,491
Valuation allowance	(13,757,261)	(13,167,491)
Net deferred tax asset

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 22, 2016	Apr. 30, 2021	Apr. 30, 2020	Feb. 26, 2015
Rent expense		$ 70,200	$ 62,186
Number of shares issued during the period		3,000,000	1,000,000
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
Employment Agreement [Member] | Mr. Havens [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
Employment Agreement [Member] | Ms. Ahman [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
Executive Office Space [Member]
Lease expiring date		Oct. 31, 2019
Rent expense		$ 5,100