Annual report pursuant to Section 13 and 15(d)

OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)

v3.23.2
OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)
12 Months Ended
Apr. 30, 2023
Operating Lease Right-of-use Assets And Operating Lease Liabilities  
SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES

Right-of- use assets are summarized below:

 

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO LEASES

   

April 30, 2023

   

April 30, 2022

 
Operating leases   $ 32,080     $ 64,064  

 

Operating Lease liabilities are summarized below:

 

   

April 30, 2023

   

April 30, 2022

 
Operating lease, current portion   $ 32,080     $ 55,630  
Operating lease, long term portion     -       8,734  
Total lease liability   $ 32,080     $ 64,364  
SCHEDULE OF SUPPLEMENTAL CASH AND NON-CASH INFORMATION

The following table includes supplemental cash and non-cash information related to the Company’s lease:

 

SCHEDULE OF SUPPLEMENTAL CASH AND NON-CASH INFORMATION

    2023     2022  
    Years ended April 30,  
    2023     2022  
Cash paid for amounts included in the measurement of lease liabilities            
Operating cash flows from operating lease   $ 56,000     $ 44,500  
                 
Lease assets obtained in exchange for new operating lease liabilities   $ -     $ 104,095  
Lease assets obtained upon lease modification   $ 20,472     $ -  

SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON-CANCELABLE OPERATING LEASES

Minimum lease payments under non-cancelable operating leases at April 30, 2023 are as follows:

 

SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON-CANCELABLE OPERATING LEASES

         
Year ended April 30, 2024     33,029  
Less: imputed interest     (949 )
Total present value of lease liability   $ 32,080