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

12 Months Ended

Apr. 30, 2022

Right-of- use assets are summarized below:

		April 30, 2022				April 30, 2021
Operating leases		$	64,064			$	-

Operating Lease liabilities are summarized below:

	April 30, 2022		April 30, 2021
Operating lease, current portion	$	55,630	$	-
Operating lease, long term portion		8,734		-
Total lease liability	$	64,364	$	-

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

		1		2
	Years ended April 30,
	2022		2021
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating lease	$	44,500	$	-
Lease assets obtained in exchange for new operating lease liabilities	$	104,095	$	-

Minimum lease payments under non-cancelable operating leases at April 30, 2022 are as follows:

		1
Year ended April 30, 2023		56,000
Year ended April 30, 2024		11,800
Total	$	67,800
Less: imputed interest		(3,436	)
Total present value of lease liability	$	64,364