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

3 Months Ended

Jul. 31, 2021

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:

	July 31, 2021		April 30, 2021
Operating lease	$	33,108	$	-

Operating Lease liabilities are summarized below:

	July 31, 2021		April 30, 2021
Operating lease, current portion	$	18,153	$	-
Operating lease, long term portion		14,955		-
Total lease liability	$	33,108	$	-

SCHEDULE OF SUPPLEMENTAL CASH FLOW AND NON-CASH INFORMATION RELATED TO LEASES

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

	Three Months Ended July 31,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating lease	$	5,000	$	-
Lease assets obtained in exchange for new operating lease liabilities	$	37,388	$	-

SCHEDULE OF FUTURE MINIMUM PAYMENTS REQUIRED UNDER NON-CANCELABLE OPERATING LEASES

Minimum lease payments under non-cancelable operating leases at July 31, 2021 are as follows:

Year ended April 30, 2022		15,000
Year ended April 30, 2023		20,600
Total	$	35,600
Less: imputed interest		(2,492	)
Total present value of lease liability	$	33,108