Annual report pursuant to Section 13 and 15(d)

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

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OPERATING LEASE RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES (Tables)
12 Months Ended
Apr. 30, 2024
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:

 

   

April 30, 2024

   

April 30, 2023

 
Operating leases   $ 70,331     $ 32,080  

 

Operating Lease liabilities are summarized below:

 

   

April 30, 2024

   

April 30, 2023

 
Operating lease, current portion   $ 57,486     $ 32,080  
Operating lease, long term portion     12,845       -  
Total lease liability   $ 70,331     $ 32,080  
SCHEDULE OF SUPPLEMENTAL CASH AND NON-CASH INFORMATION

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

 

         
    Years ended April 30,  
    2024     2023  
Cash paid for amounts included in the measurement of lease liabilities            
Operating cash flows from operating lease   $ 59,148     $ 56,000  
                 
Lease assets obtained upon lease modification   $ 93,608     $ 20,472  
SCHEDULE OF MINIMUM LEASE PAYMENTS UNDER NON-CANCELABLE OPERATING LEASES

The remaining minimum lease payments under non-cancelable operating leases at April 30, 2024 are as follows:

 

       
Year ended April 30, 2025     61,034  
Year ended April 30, 2026     13,060  
Less: imputed interest     (3,763 )
Total present value of lease liability   $ 70,331