v3.25.2
DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
Apr. 30, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of Statement of Operations and Balance Sheet as Discontinued Operations

The operating results for discontinued operations have been presented in the accompanying consolidated statements of operations for the year ended April 30, 2025 and 2024 as discontinued operations and are summarized below:

 

   Year Ended April 30, 
   2025   2024 
Total revenue  $-   $- 
Operating expenses   143,732    

199,713

 
Income from operations   -    - 
Other expenses   -    - 
Loss from operations of discontinued operations  $143,732   $

199,713

 

  

The assets and liabilities of the discontinued operations at April 30, 2025 and 2024 are summarized below: 

  

   April 30, 2025   April 30, 2024 
Current assets  $-   $- 
Other assets   -    - 
Total Assets of discontinued operations, current   -    - 
           
Property and equipment, net   -    143,732 
Assets of discontinued operations, non-current   -    143,732 
Total Assets  $-   $143,732 
           
Contingent liability   -    - 
Liabilities of discontinued operations, current   -    - 
           
Liabilities of discontinued operations, non-current   -    - 
Total Liabilities  $-   $- 
Schedule Of Discontinued Operations Property and Equipment Table TextBlock

Fixed assets, at cost, for the discontinued operations consisted of the following at April 30, 2025 and 2024:

 

Fixed Assets   April 30, 2025    April 30, 2024 
Diving Vessel  $36,390   $36,390 
Magnetometer   -    24,000 
Diving Vessel (Boston Whaler)   -    10,800 
Diving Vessel (Commander)   -    137,425 
Accumulated Depreciation   (36,390)   (64,883)
Fixed Assets, Net  $-   $143,732 

 

Depreciation expense for the discontinued operations for the years ended April 30, 2025 and 2024 was $3,346 and $17,222, respectively. 

 

Impairment expense for the discontinued operations was $140,296 for the year ended April 30, 2025.