RELATED PARTY TRANSACTIONS

6 Months Ended

Oct. 31, 2023

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 4 - RELATED PARTY TRANSACTIONS

Advances from related party

The Company borrows funds from the Company’s affiliates for working capital purposes from time to time. The Company has recorded the principal balance due of $20,435 and $13,435 under accounts payable - related party in the accompanying Balance Sheets at October 31, 2023 and April 30, 2023, respectively. During the three and six months ended October 31, 2023, respectively, the Company received advances of $0 and $2,500 from Mike Criscione, a Director of the Company, and $4,500 and $4,500 from Kevin Frawley, an affiliate, and for the three and six months ended October 31, 2022, respectively, the Company received advances of $0 and $3,750 from Mike Criscione, $0 and $0 from Kevin Frawley, and $400 and $500 from C&R Films, a company controlled by Lamont Roberts, CEO and acting CFO of the Company, The Company made no repayments for the three and six months ended October 31, 2023 and 2022, respectively.

Other

During the three and six months ended October 31, 2023 and 2022, the Company received no advances and made no payments to Lamont Roberts, CEO and acting CFO of the Company, and Mr. Roberts incurred no expenses on behalf of the Company. The Company has a balance owed to Mr. Roberts of $250 at October 31, 2023.

During the three and six months ended October 31, 2023 and 2022, the Company received no advances and made payments of $0 and $8,010, $0 and $0, respectively, to C&R Films for film production costs and reimbursement of various expenses. C&R Films paid expenses totaling $0 and $0, $199 and $597 in the three and six months ended October 31, 2023 and 2022, respectively, in operating expenses including rent, filing expenses, and accounting costs on behalf of the Company. The Company has a balance owed to C&R Films of $42,037 at October 31, 2023.

During the three and six months ended October 31, 2023 and 2022, the Company received no advances and made no payments to Dos Cabezas for film production costs and reimbursement of various expenses. Dos Cabezas paid expenses totaling $0 and $0, $0 and $0 in the three and six months ended October 31, 2023 and 2022, respectively, in operating expenses including accounting costs on behalf of the Company. Dos Cabezas is controlled by Lamont Roberts, CEO and acting CFO of the Company. The Company has a balance owed to Dos Cabezas of $14,394 at October 31, 2023.

During the three and six months ended October 31, 2023 and 2022, the Company received advances of $4,500 and $4,500, and $0 and $0, and made no payments to Kevin Frawley, an affiliate, for reimbursement of various expenses. During the three and six months ended October 31, 2023 and 2022, Kevin Frawley paid expenses totaling $0 and $3,863, $0 and $2,228 respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Frawley of $34,426 at October 31, 2023.

During the three and six months ended October 31, 2023 and 2022, the Company received advances of $0 and $2,500, and $0 and $3,750, and made no payments to Mike Criscione, Director, for reimbursement of various expenses. During the three and six months ended October 31, 2023 and 2022, Mr. Criscione paid expenses totaling $5,320 and $10,183, $6,000 and $24,750, respectively, in operating expenses, including audit fees, on behalf of the Company. The Company has a balance owed to Mr. Criscione of $24,173 at October 31, 2023.

Related party transactions have been disclosed in the other notes to these financial statements.