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

6 Months Ended

Oct. 31, 2021

Right-of- use assets are summarized below:

		October 31, 2021				April 30, 2021
Operating leases		$	91,823			$	-

Operating Lease liabilities are summarized below:

	October 31, 2021		April 30, 2021
Operating lease, current portion	$	52,016	$	-
Operating lease, long term portion		39,957		-
Total lease liability	$	91,973	$	-

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

	2021		2020
	Six months ended October 31,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating lease	$	16,200	$	-


Lease assets obtained in exchange for new operating lease liabilities	$	106,631	$	-

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


Year ended April 30, 2022		28,600
Year ended April 30, 2023		57,800
Year ended April 30, 2024		12,400
Total	$	98,800
Less: imputed interest		(6,827	)
Total present value of lease liability	$	91,973