v3.26.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Apr. 30, 2026
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

As of April 30, 2026, 2025 and 2024, accrued expenses and other current liabilities consisted of the following:

 

   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.