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Income Taxes (Tables)
12 Months Ended
Apr. 30, 2020
Income Tax Disclosure [Abstract]  
Components of Net Deferred Tax Assets, Including Valuation Allowance

The approximate components of the Company’s net deferred tax assets, including a valuation allowance, are as follows:

 

Deferred Tax Assets   As of April 30, 2020     As of April 30, 2019  
             
Net operating loss carryforwards   $ 1,055,000     $ 1,025,000  
                 
Net deferred tax assets before valuation allowance     295,000       287,000  
Less: Valuation allowance     (295,000 )     (287,000 )
Net deferred tax assets   $ 0     $ 0  
Schedule of Federal Statutory Income Tax Rate to Total Income Taxes

A reconciliation between the amounts of income tax benefit determined by applying the applicable U.S. and State statutory income tax rate to pre-tax loss is as follows:

 

    As of April 30, 2020     As of April 30, 2019  
             
Statutory federal income tax     (21.0 )%     (21.0 )%
Statutory state income tax     (7.0 )%     (7.0 )%
Change in valuation allowance on deferred tax assets     (28.0 )%     (28.0 )%
Schedule of Components of Income Tax Expense
Components of Income Tax Expense     For the Years Ended  
      April 30, 2020       April 30, 2019  
                 
Federal U.S. Income Taxes                
Current     -       -  
Deferred     -       -  
                 
State Income Taxes                
Current   $ -     $ -  
Deferred     -       -  
Total Income Tax Expense   $ -     $ -