Cover
Cover - shares | 6 Months Ended | |
Oct. 31, 2023 | Dec. 19, 2023 | |
Cover [Abstract] | ||
Document Type | 10-Q | |
Amendment Flag | false | |
Document Quarterly Report | true | |
Document Transition Report | false | |
Document Period End Date | Oct. 31, 2023 | |
Document Fiscal Period Focus | Q2 | |
Document Fiscal Year Focus | 2024 | |
Current Fiscal Year End Date | --04-30 | |
Entity File Number | 001-36843 | |
Entity Registrant Name | GREEN STREAM HOLDINGS, INC. | |
Entity Central Index Key | 0001437476 | |
Entity Tax Identification Number | 20-1144153 | |
Entity Incorporation, State or Country Code | WY | |
Entity Address, Address Line One | 201 E. Fifth Street | |
Entity Address, Address Line Two | Suite 100 | |
Entity Address, City or Town | Sheridan | |
Entity Address, State or Province | WY | |
Entity Address, Postal Zip Code | 82801 | |
City Area Code | (310) | |
Local Phone Number | 230-0240 | |
Title of 12(b) Security | Common Stock, $0.001 par value per share | |
Trading Symbol | GSFI | |
Entity Current Reporting Status | Yes | |
Entity Interactive Data Current | Yes | |
Entity Filer Category | Non-accelerated Filer | |
Entity Small Business | true | |
Entity Emerging Growth Company | true | |
Elected Not To Use the Extended Transition Period | false | |
Entity Shell Company | false | |
Entity Common Stock, Shares Outstanding | 6,541,760,129 |
CONSOLIDATED CONDENSED BALANCE
CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) - USD ($) | Oct. 31, 2023 | Apr. 30, 2023 |
Current Assets | ||
Cash | $ 62 | $ 0 |
Total Current Assets | 62 | 0 |
Fixed Assets | ||
Vehicles net of depreciation (Note 3) | 0 | 55,930 |
Other Assets | ||
Other assets | 725,935 | 725,935 |
TOTAL ASSETS | 725,997 | 781,865 |
Current Liabilities | ||
Accounts Payable | 251,700 | 248,064 |
Other Current Liabilities (Note 11) | 0 | 52,378 |
Accrued Interest Payable | 119,529 | 108,171 |
Due to related party (Note 7) | 0 | 0 |
Notes Payable (Note 8) | 246,000 | 246,000 |
Convertible Notes Payable (Note 9) | 112,170 | 176,420 |
Total Current Liabilities | 729,399 | 831,033 |
TOTAL LIABILITIES | 729,399 | 831,033 |
STOCKHOLDERS’ EQUITY (DEFICIT) | ||
Common Stock, $.001 par value 10,000,000,000 Authorized 6,541,760,129 Issued and Outstanding on October 31, 2023, and 5,490,239,323 on April 30, 2023 | 6,541,760 | 5,490,239 |
Additional paid-in-capital | 8,278,400 | 9,269,123 |
Accumulated deficit | (14,824,975) | (14,809,943) |
Total Stockholders’ Equity (Deficit) | (3,402) | (49,168) |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) | 725,997 | 781,865 |
Series A Preferred Stock [Member] | ||
STOCKHOLDERS’ EQUITY (DEFICIT) | ||
Preferred stock, value | 53 | 53 |
Series B Preferred Stock [Member] | ||
STOCKHOLDERS’ EQUITY (DEFICIT) | ||
Preferred stock, value | 600 | 600 |
Series C Preferred Stock [Member] | ||
STOCKHOLDERS’ EQUITY (DEFICIT) | ||
Preferred stock, value | $ 760 | $ 760 |
CONSOLIDATED CONDENSED BALANC_2
CONSOLIDATED CONDENSED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares | Oct. 31, 2023 | Apr. 30, 2023 |
Common stock, par value | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 10,000,000,000 | 10,000,000,000 |
Common stock, shares issued | 6,541,760,129 | 5,490,239,323 |
Common stock, shares outstanding | 6,541,760,129 | 5,490,239,323 |
Series A Preferred Stock [Member] | ||
Preferred stock, par value | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 1,000,000 | 1,000,000 |
Preferred stock, shares issued | 53,000 | 53,000 |
Preferred stock, shares outstanding | 53,000 | 53,000 |
Series B Preferred Stock [Member] | ||
Preferred stock, par value | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 1,000,000 | 1,000,000 |
Preferred stock, shares issued | 600,000 | 600,000 |
Preferred stock, shares outstanding | 600,000 | 600,000 |
Series C Preferred Stock [Member] | ||
Preferred stock, par value | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 10,000,000 | 10,000,000 |
Preferred stock, shares issued | 760,000 | 760,000 |
Preferred stock, shares outstanding | 760,000 | 760,000 |
CONSOLIDATED CONDENSED STATEMEN
CONSOLIDATED CONDENSED STATEMENT OF OPERATIONS (UNAUDITED) - USD ($) | 3 Months Ended | 6 Months Ended | ||
Oct. 31, 2023 | Oct. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022 | |
REVENUES: | ||||
Sales | $ 18,000 | $ 0 | $ 38,227 | $ 0 |
TOTAL REVENUE | 18,000 | 0 | 38,227 | 0 |
COST OF SALES | 0 | 0 | 0 | 0 |
GROSS MARGIN | 18,000 | 0 | 38,227 | 0 |
OPERATING EXPENSES: | ||||
Administrative expenses | 60 | 19 | 187 | 704 |
Advertising & Promotion | 0 | 0 | 0 | 0 |
Depreciation and amortization | 0 | 0 | 0 | 0 |
Travel | 8,103 | 27,503 | 8,103 | 37,318 |
Insurance | 0 | 0 | 0 | 0 |
Legal Fees | 0 | 28,500 | 0 | 40,500 |
Professional Fees | 9,840 | 8,500 | 29,974 | 8,500 |
Transfer agent | 3,637 | 0 | 3,637 | 0 |
Rent | 0 | 0 | 0 | 0 |
Total Operating expenses | 21,640 | 64,522 | 41,901 | 87,022 |
NET OPERATING INCOME/ LOSS | (3,640) | (64,522) | (3,674) | (87,022) |
OTHER INCOME/(EXPENSE) | ||||
Impairment expense | 0 | 0 | 0 | 0 |
Finance and interest fees | (11,358) | (5,085) | (11,358) | (11,178) |
NET INCOME/(LOSS) | $ (14,998) | $ (69,607) | $ (15,032) | $ (98,200) |
CONSOLIDATED CONDENSED STATEM_2
CONSOLIDATED CONDENSED STATEMENT OF OPERATIONS (UNAUDITED) (Parenthetical) - $ / shares | 3 Months Ended | 6 Months Ended | ||
Oct. 31, 2023 | Oct. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022 | |
Income Statement [Abstract] | ||||
Basic, Loss per Common Share | $ 0 | $ 0 | $ 0 | $ 0 |
Diluted, Loss per Common Share | $ 0 | $ 0 | $ 0 | $ 0 |
Weighted Average Number of Common Shares Outstanding, Basic | 6,541,760,129 | 4,053,027,805 | 6,541,760,129 | 4,053,027,805 |
Weighted Average Number of Common Shares Outstanding, Diluted | 6,541,760,129 | 4,053,027,805 | 6,541,760,129 | 4,053,027,805 |
CONSOLIDATED STATEMENTS OF CHAN
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) | Preferred Stock [Member] | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Beginning balance, value at Apr. 30, 2020 | $ 1,413 | $ 26,701 | $ 864,540 | $ (369,062) | $ 523,592 |
Beginning balance, shares at Apr. 30, 2020 | 1,413,000 | 26,700,655 | |||
Issuance of Common Shares for Liabilities | $ 1,000 | 28,000 | 29,000 | ||
Issuance of Common Shares for Liabilities, shares | 1,000,000 | ||||
Issuance of Common shares for services | $ 24,720 | 4,874,025 | 4,898,745 | ||
Issuance of Common Shares for Services, shares | 24,720,000 | ||||
Issuance of Common shares for REG A | $ 104,581 | 3,606,389 | 3,710,970 | ||
Issuance of Common Shares for REG A, shares | 104,581,257 | ||||
Issuance of Common shares for Stock Dividend | $ 724 | (724) | |||
Issuance of Common Shares for Stock Dividend, shares | 723,893 | ||||
Cancellation of Common Shares for Settlement Shares issued for settlement | $ 2,233 | 2,233 | |||
Cancellation of Common Shares for Settlement Shares issued for settlement, shares | 2,233,335 | ||||
Net Loss October 31, 2023 | (8,956,197) | (8,956,197) | |||
Ending balance, value at Apr. 30, 2021 | $ 1,413 | $ 159,959 | 9,372,230 | (9,325,259) | 208,343 |
Ending balance, shares at Apr. 30, 2021 | 1,413,000 | 159,959,140 | |||
Issuance of Common shares for services | $ 16,143 | 1,105,767 | 1,122,910 | ||
Issuance of Common Shares for Services, shares | 16,143,000 | ||||
Issuance of Common shares for REG A | $ 167,729 | 3,050,740 | 3,218,469 | ||
Issuance of Common Shares for REG A, shares | 167,729,184 | ||||
Issuance of Common Shares for Debt conversion | $ 184,597 | 196,044 | (1,127,753) | (747,112) | |
Issuance of Common shares for Debt Conversion, shares | 184,597,216 | ||||
Issuance of Common shares for Stock Dividend | $ 1,725 | (1,725) | |||
Issuance of Common Shares for Stock Dividend, shares | 1,725,275 | ||||
Net Loss October 31, 2023 | (4,545,830) | (4,545,830) | |||
Ending balance, value at Apr. 30, 2022 | $ 1,413 | $ 530,154 | 13,723,056 | (14,623,293) | (368,670) |
Ending balance, shares at Apr. 30, 2022 | 1,413,000 | 530,153,815 | |||
Issuance of Common Shares for Debt conversion | $ 2,412,069 | (2,429,421) | (17,352) | ||
Issuance of Common shares for Debt Conversion, shares | 2,412,069,229 | ||||
Net Loss October 31, 2023 | (27,780) | (27,780) | |||
Ending balance, value at Jul. 31, 2022 | $ 1,413 | $ 2,942,223 | 11,293,635 | (14,651,073) | (413,802) |
Ending balance, shares at Jul. 31, 2022 | 1,413,000 | 2,942,223,044 | |||
Beginning balance, value at Apr. 30, 2022 | $ 1,413 | $ 530,154 | 13,723,056 | (14,623,293) | (368,670) |
Beginning balance, shares at Apr. 30, 2022 | 1,413,000 | 530,153,815 | |||
Net Loss October 31, 2023 | (98,200) | ||||
Ending balance, value at Oct. 31, 2022 | $ 1,413 | $ 4,053,028 | 10,501,397 | (14,720,680) | (164,842) |
Ending balance, shares at Oct. 31, 2022 | 1,413,000 | 4,053,027,805 | |||
Beginning balance, value at Jul. 31, 2022 | $ 1,413 | $ 2,942,223 | 11,293,635 | (14,651,073) | (413,802) |
Beginning balance, shares at Jul. 31, 2022 | 1,413,000 | 2,942,223,044 | |||
Cancel of Common Shares for Debt Conversion Error | $ (250,000) | 25,000 | (225,000) | ||
Cancel of Common Shares for Debt Conversion Error, shares | (25,000,000) | ||||
Issuance of Common Shares for Warrants | $ 1,360,805 | (817,238) | 543,567 | ||
Issuance of Common Shares for Warrants, shares | 1,360,804,761 | ||||
Net Loss October 31, 2023 | (69,607) | (69,607) | |||
Ending balance, value at Oct. 31, 2022 | $ 1,413 | $ 4,053,028 | 10,501,397 | (14,720,680) | (164,842) |
Ending balance, shares at Oct. 31, 2022 | 1,413,000 | 4,053,027,805 | |||
Issuance of Common Shares for Debt conversion | $ 720,843 | (732,278) | (11,432) | ||
Issuance of Common shares for Debt Conversion, shares | 720,846,318 | ||||
Net Loss October 31, 2023 | (66,664) | (66,664) | |||
Ending balance, value at Jan. 31, 2023 | $ 1,413 | $ 4,774,874 | 9,769,119 | (14,787,344) | (242,938) |
Ending balance, shares at Jan. 31, 2023 | 1,413,000 | 4,774,873,123 | |||
Issuance of Common Shares for Debt conversion | $ 71,675 | (499,996) | 216,369 | ||
Issuance of Common shares for Debt Conversion, shares | 716,365,200 | ||||
Net Loss October 31, 2023 | (22,599) | (22,599) | |||
Ending balance, value at Apr. 30, 2023 | $ 1,413 | $ 5,490,239 | 9,269,123 | (14,809,943) | (49,168) |
Ending balance, shares at Apr. 30, 2023 | 1,413,000 | 5,490,239,323 | |||
Issuance of Common Shares for Debt conversion | $ 803,221 | (742,423) | 60,798 | ||
Issuance of Common shares for Debt Conversion, shares | 803,220,806 | ||||
Net Loss October 31, 2023 | (34) | (34) | |||
Ending balance, value at Jul. 31, 2023 | $ 1,413 | $ 6,293,460 | 8,526,700 | (14,809,977) | 11,596 |
Ending balance, shares at Jul. 31, 2023 | 1,413,000 | 6,293,460,129 | |||
Beginning balance, value at Apr. 30, 2023 | $ 1,413 | $ 5,490,239 | 9,269,123 | (14,809,943) | (49,168) |
Beginning balance, shares at Apr. 30, 2023 | 1,413,000 | 5,490,239,323 | |||
Net Loss October 31, 2023 | (15,032) | ||||
Ending balance, value at Oct. 31, 2023 | $ 1,413 | $ 6,541,760 | 8,278,400 | (14,824,975) | (3,402) |
Ending balance, shares at Oct. 31, 2023 | 1,413,000 | 6,541,760,129 | |||
Beginning balance, value at Jul. 31, 2023 | $ 1,413 | $ 6,293,460 | 8,526,700 | (14,809,977) | 11,596 |
Beginning balance, shares at Jul. 31, 2023 | 1,413,000 | 6,293,460,129 | |||
Issuance of Common Shares for Debt conversion | $ 248,300 | (248,300) | |||
Issuance of Common shares for Debt Conversion, shares | 248,300,000 | ||||
Net Loss October 31, 2023 | (14,998) | (14,998) | |||
Ending balance, value at Oct. 31, 2023 | $ 1,413 | $ 6,541,760 | $ 8,278,400 | $ (14,824,975) | $ (3,402) |
Ending balance, shares at Oct. 31, 2023 | 1,413,000 | 6,541,760,129 |
CONSOLIDATED CONDENSED STATEM_3
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) | 6 Months Ended | |
Oct. 31, 2023 | Oct. 31, 2022 | |
CASH FLOWS FROM OPERATING ACTIVITIES | ||
Net loss for the period | $ (15,032) | $ (98,200) |
Adjustments to reconcile net loss to net cash provided by operating activities: | ||
Amortization | 0 | 0 |
Depreciation | 0 | 0 |
Shares issued for services | 0 | 0 |
Impairment expense | 0 | 0 |
Changes in operating assets and liabilities: | ||
Increase/(decrease) in accrued interest payable | 11,358 | 10,820 |
(Increase)/decrease in other current assets | 0 | (72,135) |
Increase/(decrease) in accounts payable | 3,636 | 5,285 |
Increase/(decrease) in accrued expenses | 3,552 | 0 |
Net cash provided by (used in) operating activities | 3,514 | (154,230) |
CASH FLOWS FROM INVESTING ACTIVITIES | ||
Acquisition of Assets | 0 | 0 |
Net cash provided by (used in) investing activities | 0 | 0 |
CASH FLOWS FROM FINANCING ACTIVITIES | ||
Proceeds from loans from stockholder | 0 | 0 |
Proceeds from Notes Payable | 0 | 333,485 |
Proceeds from Reg A | 0 | 0 |
Principal payments on convertible debt | (3,452) | (179,280) |
Net cash (used in) provided by financing activities | (3,452) | 154,205 |
Net increase (decrease) in cash and cash equivalents | 62 | (25) |
Cash and cash equivalents - beginning of period | 0 | 25 |
Cash and cash equivalents - end of period | 62 | 0 |
NON-CASH TRANSACTIONS | ||
Shares issued from liabilities | 0 | 0 |
Stock Dividend | $ 0 | $ 0 |
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
Oct. 31, 2023 | |
Accounting Policies [Abstract] | |
SIGNIFICANT ACCOUNTING POLICIES | NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES A. ORGANIZATION AND OPERATIONS The Company was originally incorporated on April 12, 2004, in the State of Nevada under the name of Ford Holdings, Inc. On June 4, 2009, the Company merged with Eagle Oil Holding Company, a Nevada corporation, and the surviving entity, the Company, changed its name to “Eagle Oil Holding Company, Inc.” Inception of the current Company occurred February 8, 2019 when the Company was acquired by Green Stream Holdings Inc. Previously there was no activity from July 31, 2017 until the acquisition of February 8, 2019. On April 25, 2019, the Company changed its name to “Green Stream Holdings Inc.” and is deemed to be a continuation of business of Eagle Oil Holding Company, Inc. Additionally, the Company was reorganized that so that the Company became operating as a holding company of Green Stream Finance, Inc., a Wyoming Corporation. That reorganization, inter alia, gave Madeline Cammarata, President of Green Stream Finance, Inc., the majority of the voting power in the Company. On April 25, 2019 the Company also filed the certificate of Amendment to Articles of Incorporation with the Secretary of State of Nevada providing for reverse stock split: each thirty thousand shares of common stock of the Company issued and outstanding immediately prior to the “effective time” of the filing were automatically and without any action on the part of the respective holders thereof, be combined and converted into one (1) share of common stock, provided that no fractional shares were to be issued in connection with said reverse stock split. On May 15, 2019, the Company filed the articles of conversion with the secretary of state of Nevada, to convert the company from Nevada Corporation to Wyoming Corporation. The Company is in good standing in the State of Wyoming as of September 25, 2019. The Company’s common shares are quoted on the “Pink Sheets” quotation market under the symbol “GSFI.” B. PRINCIPALS OF CONSOLIDATION These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Green Stream Finance, Inc. based in the state of Wyoming. All material inter-company balances and transactions were eliminated upon consolidation. C. BASIS OF ACCOUNTING The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred. The financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature. D. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. E. CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. F. COMPUTATION OF EARNINGS PER SHARE Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive. G. INCOME TAXES The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s management has reviewed the Company’s tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect on the Company. H. REVENUE RECOGNITION Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined. I. FAIR VALUE MEASUREMENT The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, and accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments. Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels: · Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available. · Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. · Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. J. STOCK-BASED COMPENSATION The Company measures and recognizes compensation expense for all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated fair values. Stock-based compensation expense recognized for the years ended December 31, 2014 and 2013 was $24,000 and $0 respectively. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that vest during the period. Share-based compensation expense recognized in the Company’s consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment awards granted in December 31, 2014. K. SALES AND ADVERTISING The costs of sales and advertising are expensed as incurred. Sales and advertising expense was $ 0 0 L. NEW ACCOUNTING PRONOUNCEMENTS The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to October 31, 2023, through the date these financial statements were issued. M. FURNITURE AND EQUIPMENT Furniture and equipment are recorded at costs and consists of furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated useful lives of the assets. Expenditures for major betterments and additions are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense. N. INTELLECTUAL PROPERTY Intangible assets (intellectual property) are recorded at cost and are amortized over the estimated useful life of the asset. Management evaluates the fair market value to determine if the asset should be impaired at the end of each year. O. IMPAIRMENT OF LONG-LIVED ASSETS The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value. When the Company merged with Eagle Oil Holding Co. on February 8, 2019 it acquired assets that were being carried on the balance sheet and were depreciated through April 30, 2022. During the fiscal year ended April 30, 2022 management determined that the assets no longer created value to the Company and were written off as impaired in the amount of $ 615,654 400,311 |
GOING CONCERN AND LIQUIDITY CON
GOING CONCERN AND LIQUIDITY CONSIDERATIONS | 6 Months Ended |
Oct. 31, 2023 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
GOING CONCERN AND LIQUIDITY CONSIDERATIONS | NOTE 2 – GOING CONCERN AND LIQUIDITY CONSIDERATIONS The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. A October 31, 2023 the Company had a loss from operations, for the six months ended, of $ 15,032 14,824,975 729,367 The Company depends upon capital to be derived from future financing activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business. There can be no assurance that the Company will be successful in raising such capital. The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to hire key employees to provide services. There may be other risks and circumstances that management may be unable to predict. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern. |
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT | 6 Months Ended |
Oct. 31, 2023 | |
Property, Plant and Equipment [Abstract] | |
PROPERTY AND EQUIPMENT | NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment at October 31, 2023 and April 30, 2023 consists of the following: Schedule of property and equipment October 31, 2023 April 30, 2023 Furniture and Fixtures $ – $ 55,930 Less: Accumulated Depreciation – – Net Property and Equipment $ – $ 55,930 Depreciation expense for the year ended April 30, 2023 was $ 0 60,080 |
INTANGIBLE ASSETS
INTANGIBLE ASSETS | 6 Months Ended |
Oct. 31, 2023 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
INTANGIBLE ASSETS | NOTE 4 – INTANGIBLE ASSETS Intangible Assets at October 31, 2023 and April 30, 2023 consists of the following: Schedule of intangible assets October 31, 2023 April 30, 2023 Intangible Assets $ – $ – Less: Accumulated Amortization – – Less: Impairment – – Net Intangible Assets $ – $ – The Company determined that the various intellectual properties acquired in the merger with Eagle Oil will have no value in the Company’s future projects. At April 30, 2021, the Company has determined that the intangible asset should be fully impaired as of April 30, 2021. |
STOCKHOLDERS_ EQUITY_ (DEFICIT)
STOCKHOLDERS’ EQUITY/ (DEFICIT) | 6 Months Ended |
Oct. 31, 2023 | |
Equity [Abstract] | |
STOCKHOLDERS’ EQUITY/ (DEFICIT) | NOTE 5 – STOCKHOLDERS’ EQUITY/ (DEFICIT) AUTHORIZED SHARES & TYPES As of July 31, 2023, we had 6,541,760,129 · 1,000,000 53,000 53 votes · 1,000,000 600,000 600,000,000,000 votes · 10,000,000 760,000 760 votes |
INCOME TAXES
INCOME TAXES | 6 Months Ended |
Oct. 31, 2023 | |
Income Tax Disclosure [Abstract] | |
INCOME TAXES | NOTE 6 – INCOME TAXES Deferred tax assets arising as a result of net operation loss carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for the tax years ended April 30, 2023, and 2022 for U.S. Federal Income Tax and for the State of Wyoming. A reconciliation of income taxes at statutory rates with the reported taxes follows: Schedule of reconciliation of income tax October 31, 2023 April 30, 2023 Loss before income tax benefit $ 186,650 $ 4,473,695 Expected income tax benefit $ (74,660 ) $ (1,141,641 ) Non-deductible expenses $ – $ – Tax loss benefit not recognized for book purposes, valuation allowance $ 74,660 $ 1,141,641 Total income tax $ – $ – The Company has net operating loss carry forwards in the amount of approximately $ 14,824,975 14,824,975 4,473,695 The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits. The Company has no tax position at April 30, 2023 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at April 30, 2023. The open tax years are from 2019 through 2029. |
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS | 6 Months Ended |
Oct. 31, 2023 | |
Related Party Transactions [Abstract] | |
RELATED PARTY TRANSACTIONS | NOTE 7 – RELATED PARTY TRANSACTIONS During the twelve months ended April 30, 2023, and 2022 a Company shareholder had advanced $ 0 0 0 0 |
NOTES AND OTHER LOANS PAYABLE
NOTES AND OTHER LOANS PAYABLE | 6 Months Ended |
Oct. 31, 2023 | |
Debt Disclosure [Abstract] | |
NOTES AND OTHER LOANS PAYABLE | NOTE 8 – NOTES AND OTHER LOANS PAYABLE On December 11, 2019 the company agreed to pay Cheryl Hintzen $ 40,000 10 559 8,000 March 8, 2020 10 On February 21, 2020 the Company borrowed $ 25,000 10 April 30, 2020 0 On March 12, 2020 the Company agreed to pay Dr. Jason Cohen 1,000,000 20 8 2,147 10,740 In the month March, 2020 the escrow attorney for GPL Ventures advanced $ 46,900 The following schedule is Notes Payable at October 31, 2023 and April 30, 2023: Schedule of notes payable Description October 31, 2023 April 30, 2023 Note Payable to Ford Motor Credit $ – $ 52,378 Note payable to Cheryl Hintzen due December 11, 2021; interest at 10% 46,000 46,000 Note Payable Dr. Jason Cohen 1,000,000 shares $.20 200,000 200,000 Note Payable Quick Capital LLC 26,150 59,190 Note Payable GS Capital 38,750 70,000 Note Payable Other 47,270 47,270 Total Notes Payable $ 358,170 $ 474,798 |
CONVERTIBLE NOTE PAYABLE
CONVERTIBLE NOTE PAYABLE | 6 Months Ended |
Oct. 31, 2023 | |
Debt Disclosure [Abstract] | |
CONVERTIBLE NOTE PAYABLE | NOTE 9 – CONVERTIBLE NOTE PAYABLE On May 27, 2021, the Company borrowed $ 230,000 8 May 27, 2022 50,000 1,012 38,750 On April 14, 2021, the Company sold preferred stock of $ 325,000 10 50,000 18,000 17,400 0 On August 26, 2021, the Company borrowed $ 55,000 10 55,000 50,000 10,000,000 On November 8, 2021, the Company borrowed the sum of $ 83,750 May 8, 2022 8 0.00 On November 29, 2021, the Company borrowed the sum of $ 58,750 May 28, 2022 8 0.00 On December 21, 2021, the Company borrowed the sum of $ 53,750 June 21, 2022 8 0.00 On January 11, 2022, the Company borrowed the sum of $ 53,750 July 11, 2022 8 0.00 On February 24, 2022, the Company borrowed the sum of $ 38,750 August 24, 2022 8 0 On May 2, 2022, the Company borrowed the sum of $ 33,750 November 2, 2022 8 4,585,188 0.00 On July 13, 2022, the Company borrowed $ 25,000 10 0 On August 25, 2022, the Company borrowed $ 54,500 10 0 On August 30, 2022, the Company borrowed $ 12,000 10 35,000 10 0 On September 7, 2022, the Company borrowed $ 35,000 10 0 On October 31, 2022, the Company borrowed $ 15,000 10 15,000 On November 1, 2022, the Company borrowed $ 12,500 10 12,500 On December 20, 2022, the Company borrowed $ 12,500 10 12,500 On December 23, 2022, the Company borrowed $ 59,360 8 September 23, 2023 On February 4, 2023, the Company borrowed $ 16,150 10 16,150 |
OPERATING LEASE PAYABLE
OPERATING LEASE PAYABLE | 6 Months Ended |
Oct. 31, 2023 | |
Leases [Abstract] | |
OPERATING LEASE PAYABLE | NOTE 10 – OPERATING LEASE PAYABLE During the fiscal years ending April 30, 2020, 2021 and 2022 the Company invested in leased property that was to be used as corporate offices in Pacific Palisades, California. The landlord agreed to forebear any lease collection on the past rent of $ 72,135 400,311 |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 6 Months Ended |
Oct. 31, 2023 | |
Subsequent Events [Abstract] | |
SUBSEQUENT EVENTS | NOTE 11 – SUBSEQUENT EVENTS Subsequent events were evaluated through December 19, 2023, which is the date the financial statements were available to be issued. There were no events that would require additional disclosure at the time of financial statement presentation. |
SIGNIFICANT ACCOUNTING POLICI_2
SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
Oct. 31, 2023 | |
Accounting Policies [Abstract] | |
ORGANIZATION AND OPERATIONS | A. ORGANIZATION AND OPERATIONS The Company was originally incorporated on April 12, 2004, in the State of Nevada under the name of Ford Holdings, Inc. On June 4, 2009, the Company merged with Eagle Oil Holding Company, a Nevada corporation, and the surviving entity, the Company, changed its name to “Eagle Oil Holding Company, Inc.” Inception of the current Company occurred February 8, 2019 when the Company was acquired by Green Stream Holdings Inc. Previously there was no activity from July 31, 2017 until the acquisition of February 8, 2019. On April 25, 2019, the Company changed its name to “Green Stream Holdings Inc.” and is deemed to be a continuation of business of Eagle Oil Holding Company, Inc. Additionally, the Company was reorganized that so that the Company became operating as a holding company of Green Stream Finance, Inc., a Wyoming Corporation. That reorganization, inter alia, gave Madeline Cammarata, President of Green Stream Finance, Inc., the majority of the voting power in the Company. On April 25, 2019 the Company also filed the certificate of Amendment to Articles of Incorporation with the Secretary of State of Nevada providing for reverse stock split: each thirty thousand shares of common stock of the Company issued and outstanding immediately prior to the “effective time” of the filing were automatically and without any action on the part of the respective holders thereof, be combined and converted into one (1) share of common stock, provided that no fractional shares were to be issued in connection with said reverse stock split. On May 15, 2019, the Company filed the articles of conversion with the secretary of state of Nevada, to convert the company from Nevada Corporation to Wyoming Corporation. The Company is in good standing in the State of Wyoming as of September 25, 2019. The Company’s common shares are quoted on the “Pink Sheets” quotation market under the symbol “GSFI.” |
PRINCIPALS OF CONSOLIDATION | B. PRINCIPALS OF CONSOLIDATION These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Green Stream Finance, Inc. based in the state of Wyoming. All material inter-company balances and transactions were eliminated upon consolidation. |
BASIS OF ACCOUNTING | C. BASIS OF ACCOUNTING The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred. The financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature. |
USE OF ESTIMATES | D. USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. |
CASH AND CASH EQUIVALENTS | E. CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. |
COMPUTATION OF EARNINGS PER SHARE | F. COMPUTATION OF EARNINGS PER SHARE Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive. |
INCOME TAXES | G. INCOME TAXES The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s management has reviewed the Company’s tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect on the Company. |
REVENUE RECOGNITION | H. REVENUE RECOGNITION Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined. |
FAIR VALUE MEASUREMENT | I. FAIR VALUE MEASUREMENT The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, and accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments. Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels: · Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available. · Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. · Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. |
STOCK-BASED COMPENSATION | J. STOCK-BASED COMPENSATION The Company measures and recognizes compensation expense for all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated fair values. Stock-based compensation expense recognized for the years ended December 31, 2014 and 2013 was $24,000 and $0 respectively. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that vest during the period. Share-based compensation expense recognized in the Company’s consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment awards granted in December 31, 2014. |
SALES AND ADVERTISING | K. SALES AND ADVERTISING The costs of sales and advertising are expensed as incurred. Sales and advertising expense was $ 0 0 |
NEW ACCOUNTING PRONOUNCEMENTS | L. NEW ACCOUNTING PRONOUNCEMENTS The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to October 31, 2023, through the date these financial statements were issued. |
FURNITURE AND EQUIPMENT | M. FURNITURE AND EQUIPMENT Furniture and equipment are recorded at costs and consists of furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated useful lives of the assets. Expenditures for major betterments and additions are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense. |
INTELLECTUAL PROPERTY | N. INTELLECTUAL PROPERTY Intangible assets (intellectual property) are recorded at cost and are amortized over the estimated useful life of the asset. Management evaluates the fair market value to determine if the asset should be impaired at the end of each year. |
IMPAIRMENT OF LONG-LIVED ASSETS | O. IMPAIRMENT OF LONG-LIVED ASSETS The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value. When the Company merged with Eagle Oil Holding Co. on February 8, 2019 it acquired assets that were being carried on the balance sheet and were depreciated through April 30, 2022. During the fiscal year ended April 30, 2022 management determined that the assets no longer created value to the Company and were written off as impaired in the amount of $ 615,654 400,311 |
PROPERTY AND EQUIPMENT (Tables)
PROPERTY AND EQUIPMENT (Tables) | 6 Months Ended |
Oct. 31, 2023 | |
Property, Plant and Equipment [Abstract] | |
Schedule of property and equipment | Schedule of property and equipment October 31, 2023 April 30, 2023 Furniture and Fixtures $ – $ 55,930 Less: Accumulated Depreciation – – Net Property and Equipment $ – $ 55,930 |
INTANGIBLE ASSETS (Tables)
INTANGIBLE ASSETS (Tables) | 6 Months Ended |
Oct. 31, 2023 | |
Goodwill and Intangible Assets Disclosure [Abstract] | |
Schedule of intangible assets | Schedule of intangible assets October 31, 2023 April 30, 2023 Intangible Assets $ – $ – Less: Accumulated Amortization – – Less: Impairment – – Net Intangible Assets $ – $ – |
INCOME TAXES (Tables)
INCOME TAXES (Tables) | 6 Months Ended |
Oct. 31, 2023 | |
Income Tax Disclosure [Abstract] | |
Schedule of reconciliation of income tax | Schedule of reconciliation of income tax October 31, 2023 April 30, 2023 Loss before income tax benefit $ 186,650 $ 4,473,695 Expected income tax benefit $ (74,660 ) $ (1,141,641 ) Non-deductible expenses $ – $ – Tax loss benefit not recognized for book purposes, valuation allowance $ 74,660 $ 1,141,641 Total income tax $ – $ – |
NOTES AND OTHER LOANS PAYABLE (
NOTES AND OTHER LOANS PAYABLE (Tables) | 6 Months Ended |
Oct. 31, 2023 | |
Debt Disclosure [Abstract] | |
Schedule of notes payable | Schedule of notes payable Description October 31, 2023 April 30, 2023 Note Payable to Ford Motor Credit $ – $ 52,378 Note payable to Cheryl Hintzen due December 11, 2021; interest at 10% 46,000 46,000 Note Payable Dr. Jason Cohen 1,000,000 shares $.20 200,000 200,000 Note Payable Quick Capital LLC 26,150 59,190 Note Payable GS Capital 38,750 70,000 Note Payable Other 47,270 47,270 Total Notes Payable $ 358,170 $ 474,798 |
SIGNIFICANT ACCOUNTING POLICI_3
SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | ||
Oct. 31, 2023 | Oct. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022 | Apr. 30, 2022 | |
Accounting Policies [Abstract] | |||||
Sales and advertising expense | $ 0 | $ 0 | $ 0 | $ 0 | |
Written off impaired assets | $ 615,654 | ||||
Leasehold improvements | $ 400,311 |
GOING CONCERN AND LIQUIDITY C_2
GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||||||
Oct. 31, 2023 | Jul. 31, 2023 | Apr. 30, 2023 | Jan. 31, 2023 | Oct. 31, 2022 | Jul. 31, 2022 | Oct. 31, 2023 | Oct. 31, 2022 | Apr. 30, 2022 | Apr. 30, 2021 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||||||||||
Loss from operations | $ 14,998 | $ 34 | $ 22,599 | $ 66,664 | $ 69,607 | $ 27,780 | $ 15,032 | $ 98,200 | $ 4,545,830 | |
Accumulated deficit | 14,824,975 | $ 14,809,943 | 14,824,975 | |||||||
Working capital deficit | $ 729,367 | $ 729,367 |
PROPERTY AND EQUIPMENT (Details
PROPERTY AND EQUIPMENT (Details) - USD ($) | Oct. 31, 2023 | Apr. 30, 2023 |
Property, Plant and Equipment [Abstract] | ||
Furniture and Fixtures | $ 0 | $ 55,930 |
Less: Accumulated Depreciation | 0 | 0 |
Net Property and Equipment | $ 0 | $ 55,930 |
PROPERTY AND EQUIPMENT (Detai_2
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($) | 12 Months Ended | |
Apr. 30, 2023 | Apr. 30, 2022 | |
Property, Plant and Equipment [Abstract] | ||
Depreciation expense | $ 0 | $ 60,080 |
INTANGIBLE ASSETS (Details)
INTANGIBLE ASSETS (Details) - USD ($) | Oct. 31, 2023 | Apr. 30, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] | ||
Intangible Assets | $ 0 | $ 0 |
Less: Accumulated Amortization | 0 | 0 |
Less: Impairment | 0 | 0 |
Net Intangible Assets | $ 0 | $ 0 |
STOCKHOLDERS_ EQUITY_ (DEFICI_2
STOCKHOLDERS’ EQUITY/ (DEFICIT) (Details Narrative) - shares | 6 Months Ended | |
Oct. 31, 2023 | Apr. 30, 2023 | |
Class of Stock [Line Items] | ||
Common stock, shares outstanding | 6,541,760,129 | 5,490,239,323 |
Convertible Series A Preferred Shares [Member] | ||
Class of Stock [Line Items] | ||
Preferred stock, shares authorized | 1,000,000 | |
Preferred stock, shares issued | 53,000 | |
Preferred stock, shares outstanding | 53,000 | |
Preferred stock, voting rights | 53 votes | |
Convertible Series B Preferred Shares [Member] | ||
Class of Stock [Line Items] | ||
Preferred stock, shares authorized | 1,000,000 | |
Preferred stock, shares issued | 600,000 | |
Preferred stock, shares outstanding | 600,000 | |
Preferred stock, voting rights | 600,000,000,000 votes | |
Convertible Series C Preferred Shares [Member] | ||
Class of Stock [Line Items] | ||
Preferred stock, shares authorized | 10,000,000 | |
Preferred stock, shares issued | 760,000 | |
Preferred stock, shares outstanding | 760,000 | |
Preferred stock, voting rights | 760 votes |
INCOME TAXES (Details)
INCOME TAXES (Details) - USD ($) | 6 Months Ended | 12 Months Ended |
Oct. 31, 2023 | Apr. 30, 2023 | |
Income Tax Disclosure [Abstract] | ||
Loss before income tax benefit | $ 186,650 | $ 4,473,695 |
Expected income tax benefit | (74,660) | (1,141,641) |
Non-deductible expenses | 0 | 0 |
Tax loss benefit not recognized for book purposes, valuation allowance | 74,660 | 1,141,641 |
Total income tax | $ 0 | $ 0 |
INCOME TAXES (Details Narrative
INCOME TAXES (Details Narrative) | Oct. 31, 2023 USD ($) |
Income Tax Disclosure [Abstract] | |
Net operating loss carry forward | $ 14,824,975 |
Operating loss carry forward tax benefit | 14,824,975 |
Tax benefit valuation allowance | $ 4,473,695 |
RELATED PARTY TRANSACTIONS (Det
RELATED PARTY TRANSACTIONS (Details Narrative) - Shareholder [Member] - USD ($) | 12 Months Ended | |||
Apr. 30, 2023 | Apr. 30, 2022 | Oct. 31, 2023 | Oct. 31, 2022 | |
Related Party Transaction [Line Items] | ||||
Advances from shareholder | $ 0 | $ 0 | ||
Due to related party | $ 0 | $ 0 |
NOTES AND OTHER LOANS PAYABLE_2
NOTES AND OTHER LOANS PAYABLE (Details) - USD ($) | Oct. 31, 2023 | Apr. 30, 2023 | Jan. 08, 2020 | Dec. 11, 2019 |
Debt Instrument [Line Items] | ||||
Notes payable | $ 358,170 | $ 474,798 | ||
Ford Motor Credit [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | 0 | 52,378 | ||
Cheryl Hintzen [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | 46,000 | 46,000 | $ 8,000 | $ 40,000 |
Dr Jason Cohen [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | 200,000 | 200,000 | ||
Quick Capital L L C [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | 26,150 | 59,190 | ||
GS Capital [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | 38,750 | 70,000 | ||
Notes Payable, Other Payables [Member] | ||||
Debt Instrument [Line Items] | ||||
Notes payable | $ 47,270 | $ 47,270 |
NOTES AND OTHER LOANS PAYABLE_3
NOTES AND OTHER LOANS PAYABLE (Details Narrative) - USD ($) | Mar. 12, 2020 | Feb. 21, 2020 | Jan. 08, 2020 | Oct. 31, 2023 | Apr. 30, 2023 | Mar. 31, 2020 | Jan. 31, 2020 | Dec. 11, 2019 |
Debt Instrument [Line Items] | ||||||||
Notes and other loans payable | $ 358,170 | $ 474,798 | ||||||
Cheryl Hintzen [Member] | ||||||||
Debt Instrument [Line Items] | ||||||||
Notes and other loans payable | $ 8,000 | 46,000 | 46,000 | $ 40,000 | ||||
Debt interest rate | 10% | 10% | ||||||
Accrued interest | $ 559 | |||||||
Debt maturity date | Mar. 08, 2020 | |||||||
GPL Ventures [Member] | ||||||||
Debt Instrument [Line Items] | ||||||||
Notes and other loans payable | $ 25,000 | 0 | $ 46,900 | |||||
Debt interest rate | 10% | |||||||
Debt maturity date | Apr. 30, 2020 | |||||||
Dr Jason Cohen [Member] | ||||||||
Debt Instrument [Line Items] | ||||||||
Notes and other loans payable | $ 200,000 | $ 200,000 | ||||||
Debt interest rate | 8% | |||||||
Accrued interest | $ 2,147 | |||||||
Number of shares valuation | 1,000,000 | |||||||
Share price | $ 20 | |||||||
Accrued shares | 10,740 |
CONVERTIBLE NOTE PAYABLE (Detai
CONVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($) | 1 Months Ended | 6 Months Ended | |||||||||||||||||||||||||||
Feb. 04, 2023 | Jan. 31, 2023 | Dec. 23, 2022 | Dec. 20, 2022 | Nov. 02, 2022 | Oct. 31, 2022 | Oct. 05, 2022 | Sep. 07, 2022 | Aug. 30, 2022 | Aug. 25, 2022 | Jul. 13, 2022 | May 02, 2022 | Feb. 24, 2022 | Jan. 27, 2022 | Jan. 19, 2022 | Jan. 11, 2022 | Dec. 21, 2021 | Nov. 29, 2021 | Nov. 17, 2021 | Nov. 08, 2021 | Aug. 26, 2021 | Jul. 08, 2021 | May 27, 2021 | Apr. 14, 2021 | Aug. 31, 2021 | Oct. 31, 2023 | Oct. 31, 2022 | Apr. 30, 2023 | Apr. 30, 2022 | |
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible debt repaid | $ 3,452 | $ 179,280 | |||||||||||||||||||||||||||
Issuance of common shares, value | 0 | $ 0 | |||||||||||||||||||||||||||
GS Capital [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 230,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | May 27, 2022 | ||||||||||||||||||||||||||||
Notes payable | $ 50,000 | ||||||||||||||||||||||||||||
Debt interest converted | $ 1,012 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 38,750 | ||||||||||||||||||||||||||||
Quick Capital L L C 1 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Notes payable | $ 17,400 | $ 18,000 | |||||||||||||||||||||||||||
Convertible notes payable, noncurrent | $ 0 | ||||||||||||||||||||||||||||
Sale of preferred stock | $ 325,000 | ||||||||||||||||||||||||||||
Convertible debt repaid | $ 50,000 | ||||||||||||||||||||||||||||
Quick Capital L L C 2 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 55,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | $ 55,000 | ||||||||||||||||||||||||||||
Issuance of common shares, value | $ 50,000 | ||||||||||||||||||||||||||||
Issuance of common shares, shares | 10,000,000 | ||||||||||||||||||||||||||||
Sixth Street Lending [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 83,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | May 08, 2022 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Sixth Street Lending 2 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 58,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | May 28, 2022 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Sixth Street Lending 3 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 53,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | Jun. 21, 2022 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Sixth Street Lending 4 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 53,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | Jul. 11, 2022 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Diagonal Lending [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 38,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | Aug. 24, 2022 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Diagonal Lending 1 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 33,750 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | Nov. 02, 2022 | ||||||||||||||||||||||||||||
Notes payable | $ 4,585,188 | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Quick Capital L L C 3 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 25,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Quick Capital L L C 4 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 54,500 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Quick Capital L L C 5 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 12,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Quick Capital L L C 6 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 35,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Quick Capital L L C 7 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 35,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 0 | ||||||||||||||||||||||||||||
Quick Capital L L C 8 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 15,000 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | 10% | |||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 15,000 | ||||||||||||||||||||||||||||
Quick Capital L L C 9 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 12,500 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 12,500 | ||||||||||||||||||||||||||||
Quick Capital L L C 10 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 12,500 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | 12,500 | ||||||||||||||||||||||||||||
Janbella Group L L C [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 59,360 | ||||||||||||||||||||||||||||
Debt stated interest rate | 8% | ||||||||||||||||||||||||||||
Debt maturity date | Sep. 23, 2023 | ||||||||||||||||||||||||||||
Quick Capital L L C 11 [Member] | |||||||||||||||||||||||||||||
Debt Instrument [Line Items] | |||||||||||||||||||||||||||||
Convertible notes payable | $ 16,150 | ||||||||||||||||||||||||||||
Debt stated interest rate | 10% | ||||||||||||||||||||||||||||
Convertible notes payable, noncurrent | $ 16,150 |
OPERATING LEASE PAYABLE (Detail
OPERATING LEASE PAYABLE (Details Narrative) - USD ($) | 6 Months Ended | 12 Months Ended |
Oct. 31, 2023 | Apr. 30, 2022 | |
Leases [Abstract] | ||
Lease expenses | $ 72,135 | |
Leasehold improvements | $ 400,311 |