v3.25.2
INCOME TAXES (Tables)
12 Months Ended
Apr. 30, 2025
Income Tax Disclosure [Abstract]  
COMPONENTS OF NET DEFERRED TAX ASSETS, INCLUDING VALUATION ALLOWANCE

The approximate components of the Company’s net deferred tax assets, including a valuation allowance, are as follows:

 

COMPONENTS OF NET DEFERRED TAX ASSETS, INCLUDING VALUATION ALLOWANCE

Deferred Tax Assets  As of April 30, 2025   As of April 30, 2024 
         
Net deferred tax assets before valuation allowance  $311,000   $300,000 
Less: Valuation allowance   (311,000)   (300,000)
Net deferred tax assets  $-   $- 
SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE TO TOTAL INCOME TAXES

A reconciliation between the amounts of income tax benefit determined by applying the applicable U.S. and State statutory income tax rate to pre-tax loss is as follows:

 

SCHEDULE OF FEDERAL STATUTORY INCOME TAX RATE TO TOTAL INCOME TAXES

   As of April 30, 2025   As of April 30, 2024 
         
Statutory federal income tax   (21.0%)   (21.0%)
Statutory state income tax, net of federal tax benefit   (7.0%)   (7.0%)
Change in valuation allowance on deferred tax assets   (28.0%)   (28.0%)
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE

         
Components of Income Tax Expense   For the Years Ended, 
    April 30, 2025    April 30, 2024 
           
Federal U.S. Income Taxes          
Current-   -    - 
Deferred-   -    - 
           
State Income Taxes          
Current  $-   $- 
Deferred-   -    - 
Total Income Tax Expense  $-   $-