| 5. |
ACCRUED
EXPENSES AND OTHER CURRENT LIABILITIES |
As
of April 30, 2026, 2025 and 2024, accrued expenses and other current liabilities consisted of the following:
SCHEDULE
OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
| | |
2026 | | |
2025 | | |
2024 | |
| Other accrued expenses | |
$ | - | | |
$ | 86,795 | | |
$ | 46,218 | |
| Accrued staff costs (1) | |
| 102,948 | | |
| 52,953 | | |
| 25,000 | |
| Other payables | |
| 14,230 | | |
| 96 | | |
| 96 | |
| Total | |
$ | 117,178 | | |
$ | 139,844 | | |
$ | 71,314 | |
| (1) | | Included accrued
payroll payable to Mr. WEI Xiao, a related party, of US$75,000, US$50,000 and US$25,000 as of April 30, 2026, 2025 and 2024, respectively.
The balances were unsecured, interest-free, had no fixed terms of repayment and were non-trade in nature. |
|