v3.22.2.2

ACCRUED EXPENSES (Details) - USD ($)	Jul. 31, 2022	Apr. 30, 2022
ACCRUED EXPENSES
Penalties and interest - unpaid state income tax	$ 289,924	$ 283,983
Unpaid federal income tax	1,764	1,764
Legal settlement (See Note 8 - Commitments and Contingencies)	0	70,000
Accrued payroll tax	839	839
Accrued penalties for failure to file federal tax returns	4,020	4,020
Late charges on unpaid promissory note	7,150	7,150
Total Accrued Expenses	$ 303,697	$ 367,756

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Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.

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The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations.

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