0001437476
2020-05-01
2020-10-31
0001437476
2019-10-31
0001437476
2020-12-15
0001437476
2020-04-30
0001437476
2019-04-30
0001437476
us-gaap:SeriesAPreferredStockMember
2020-04-30
0001437476
us-gaap:SeriesAPreferredStockMember
2020-10-31
0001437476
us-gaap:SeriesBPreferredStockMember
2020-04-30
0001437476
us-gaap:SeriesBPreferredStockMember
2020-10-31
0001437476
us-gaap:SeriesCPreferredStockMember
2020-04-30
0001437476
us-gaap:SeriesCPreferredStockMember
2020-10-31
0001437476
2019-05-01
2019-10-31
0001437476
2018-04-30
0001437476
us-gaap:PreferredStockMember
2018-04-30
0001437476
us-gaap:PreferredStockMember
2019-04-30
0001437476
us-gaap:PreferredStockMember
2020-04-30
0001437476
us-gaap:CommonStockMember
2020-05-01
2020-10-31
0001437476
us-gaap:CommonStockMember
2018-04-30
0001437476
us-gaap:CommonStockMember
2019-04-30
0001437476
us-gaap:CommonStockMember
2020-04-30
0001437476
us-gaap:AdditionalPaidInCapitalMember
2020-05-01
2020-10-31
0001437476
us-gaap:AdditionalPaidInCapitalMember
2018-04-30
0001437476
us-gaap:AdditionalPaidInCapitalMember
2019-04-30
0001437476
us-gaap:AdditionalPaidInCapitalMember
2020-04-30
0001437476
us-gaap:RetainedEarningsMember
2020-05-01
2020-10-31
0001437476
us-gaap:RetainedEarningsMember
2018-04-30
0001437476
us-gaap:RetainedEarningsMember
2019-04-30
0001437476
us-gaap:RetainedEarningsMember
2020-04-30
0001437476
srt:ChiefExecutiveOfficerMember
2020-05-01
2020-10-31
0001437476
srt:ChiefExecutiveOfficerMember
2019-05-01
2019-10-31
0001437476
GSFI:CherylHintzenMember
2020-04-30
0001437476
GSFI:CherylHintzenMember
2020-10-31
0001437476
GSFI:CherylHintzen2Member
2020-04-30
0001437476
GSFI:CherylHintzen2Member
2020-10-31
0001437476
GSFI:GplVenturesMember
2020-04-30
0001437476
GSFI:GplVenturesMember
2020-10-31
0001437476
GSFI:JasonCohenMember
2020-04-30
0001437476
GSFI:JasonCohenMember
2020-10-31
0001437476
GSFI:EscrowAttorneyMember
2020-04-30
0001437476
GSFI:EscrowAttorneyMember
2020-10-31
0001437476
GSFI:CherylHintzenMember
2020-05-01
2020-10-31
0001437476
GSFI:CherylHintzen2Member
2020-05-01
2020-10-31
0001437476
GSFI:GplVenturesMember
2020-05-01
2020-10-31
0001437476
2020-10-31
0001437476
us-gaap:PreferredStockMember
2018-05-01
2019-04-30
0001437476
us-gaap:CommonStockMember
2018-05-01
2019-04-30
0001437476
us-gaap:CommonStockMember
2019-05-01
2020-04-30
0001437476
us-gaap:AdditionalPaidInCapitalMember
2018-05-01
2019-04-30
0001437476
us-gaap:AdditionalPaidInCapitalMember
2019-05-01
2020-04-30
0001437476
us-gaap:RetainedEarningsMember
2018-05-01
2019-04-30
0001437476
us-gaap:RetainedEarningsMember
2019-05-01
2020-04-30
0001437476
2018-05-01
2019-04-30
0001437476
2019-05-01
2020-04-30
0001437476
us-gaap:PreferredStockMember
2020-10-31
0001437476
us-gaap:CommonStockMember
2020-10-31
0001437476
us-gaap:AdditionalPaidInCapitalMember
2020-10-31
0001437476
us-gaap:RetainedEarningsMember
2020-10-31
0001437476
GSFI:LeoniteCapitalMember
2020-10-31
0001437476
GSFI:LeoniteCapitalMember
2020-04-30
0001437476
2020-08-01
2020-10-31
0001437476
2019-08-01
2019-10-31
0001437476
srt:ChiefExecutiveOfficerMember
2020-10-31
0001437476
srt:ChiefExecutiveOfficerMember
2019-10-31
0001437476
GSFI:QuickCapitalMember
2020-10-31
0001437476
GSFI:QuickCapitalMember
2020-04-30
0001437476
GSFI:GenevaRothMember
2020-10-31
0001437476
GSFI:GenevaRothMember
2020-04-30
0001437476
GSFI:QuickCapitalMember
2020-05-01
2020-10-31
0001437476
GSFI:LeoniteCapitalMember
2020-05-01
2020-10-31
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
xbrli:pure
10-Q
false
2020-10-31
2021
--04-30
Green Stream Holdings Inc.
0001437476
Yes
Non-accelerated Filer
true
true
false
false
65903165
Q2
000-53279
Yes
0
14727
0
0
14727
0
915654
1075962
185000
181917
1115381
1257879
44448
58827
60000
60000
4872
17905
141569
25930
340900
740678
591789
921201
591789
921201
26700
69137
864540
1390164
-369062
-1124036
1115381
1257879
53
53
600
600
760
760
0.001
0.001
0.001
0.001
0.001
0.001
1000000
1000000
1000000
1000000
1000000
1000000
53000
53000
600000
600000
760000
760000
53000
53000
600000
600000
760000
760000
0.001
0.001
10000000000
10000000000
26700665
69136500
26700665
69136500
115639
66762
0
130254
WY
0
0
915654
915654
0
11937
185000
185000
0
3083
1124046
0
280980
0
0
0
280980
0
0
0
1124046
2029-12-31
25930
130254
340900
40000
40000
14000
19000
25000
0
200000
200000
46900
46900
740678
277778
0
100000
0
65000
0
2021-12-11
2020-03-08
2020-03-08
2021-09-17
2021-01-13
0.10
0.10
0.10
.08
.10
.10
.10
2017
651
10214
8371
1205
409
523592
987940
-1306838
11000
1413
1413
9991254
25834
26700
-9625627
1073471
864540
-1683465
-112714
-369062
336678
1413
69136
1390164
-1124036
-754794
-111894
-754974
-112714
-256348
-112714
-256348
-148334
-28829
11000000
1413000
1413000
9991254145
25834000
26700655
1413000
69136490
9990917378
9990917
-10699034
-1683465
-2391582
16975000
1413000
25497233
16975
16975
1413
25497
26974
11000000
11000
11000
2500000
600000
474300
2500
471800
600
600
2233335
266655
2233
2233
266
-208931
-208664
-633190
0
172245
0
17861
0
0
0
0
0
0
0
0
0
0
0
0
320146
29185
4759
7127
23808
13550
19710
13550
15020
0
15020
0
42721
16487
33413
4235
770
13059
0
1587
50450
20100
8000
0
192803
10957
39628
2330
3233
0
0
0
29650
8559
6650
0
678600
111894
127180
28829
-278600
-111894
-127180
-28829
76194
0
21154
0
-.0109
-.0043
69136500
25834000
-14379
47946
0
20000
13033
0
17861
0
-720026
-43948
-172245
0
481500
0
280405
0
877544
66762
-14727
0
193000
193000
20727500
267552
20728
246824
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES
</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>A. ORGANIZATION AND OPERATIONS </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company was originally incorporated on April 12, 2004,
in the State of Nevada under the name of Ford-Spoleti Holdings, Inc. On June 4, 2009, the Company merged with Eagle Oil Holding
Company, a Nevada corporation, and the surviving entity, the Company, changed its name to “Eagle Oil Holding Company, Inc.”
Inception of the current Company occurred February 8, 2019 when the Company was acquired by Green Stream Holdings Inc. Previously
there was no activity from July 31, 2017 until the acquisition of February 8, 2019. On April 25, 2019, the Company changed its
name to “Green Stream Holdings Inc.” and is deemed to be a continuation of business of Eagle Oil Holding Company,
Inc. Additionally, the Company was reorganized that so that the Company became operating as a holding company of Green Stream
Finance, Inc., a Wyoming Corporation. That reorganization, inter alia, gave Madeline Cammarata, President of Green Stream Finance,
Inc., the majority of the voting power in the Company. On April 25, 2019 the Company also filed the certificate of Amendment to
Articles of Incorporation with the Secretary of State of Nevada providing for reverse stock split: each thirty thousand shares
of common stock of the Company issued and outstanding immediately prior to the “effective time” of the filing were
automatically and without any action on the part of the respective holders thereof, be combined and converted into one (1) share
of common stock, provided that no fractional shares were to be issued in connection with said reverse stock split. On May 15,
2019, the Company filed the articles of conversion with the secretary of state of Nevada, to convert the company from Nevada Corporation
to Wyoming Corporation. The Company is in good standing in the State of Wyoming as of September 25, 2019. The Company’s
common shares are quoted on the “Pink Sheets” quotation market under the symbol “GSFI.”</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B. PRINCIPALS OF CONSOLIDATION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">These consolidated financial statements include the accounts
of the Company and its wholly-owned subsidiary Green Stream Finance, Inc. based in the state of Wyoming. All material inter-company
balances and transactions were eliminated upon consolidation.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. BASIS OF ACCOUNTING</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company utilizes the accrual method of accounting, whereby
revenue is recognized when earned and expenses when incurred.  The financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial information. As such, the financial statements do not include
all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In
the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments
are of a normal recurring nature.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>D. USE OF ESTIMATES </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the period. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>E. CASH AND CASH EQUIVALENTS </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents include cash
on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company
maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance
Corporation up to $250,000.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>F. COMPUTATION OF EARNINGS PER SHARE
</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net income per share is computed by dividing
the net income by the weighted average number of common shares outstanding during the period. Due to the net loss, the options
and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are
considered to be antidilutive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>G. INCOME TAXES </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company accounts for income taxes under the asset and liability
method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and
tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company’s management has reviewed the Company’s
tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being
sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect
on the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>H. REVENUE RECOGNITION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue for license fees is recognized upon the execution and
closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones.
Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates
are made to current operations in the period they are determined.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>I. FAIR VALUE MEASUREMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company determines the fair value of a financial instrument
as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced
sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable
and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Fair value measurements are determined based on the assumptions
that market participants would use in pricing an asset or liability.  US GAAP establishes a hierarchy for inputs used
in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that
the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation
methodologies into the following three levels:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt"><font style="font-size: 10pt">–  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 1: Quoted prices (unadjusted) for identical assets or
liabilities in active markets. A quoted price</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">in an active market provides the most reliable evidence of fair
value and must be used to measure fair</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">value whenever available.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt">–<font style="font-size: 10pt">  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 2: Significant other observable inputs other than Level
1 prices such as quoted prices for similar</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">assets or liabilities; quoted prices in markets that are not
active; or other inputs that are observable</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">or can be corroborated by observable market data.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt">–<font style="font-size: 10pt">  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 3: Significant unobservable inputs that reflect a reporting
entity’s own assumptions about the</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">assumptions that market participants would use in pricing an
asset or liability. For example, level 3 inputs</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">would relate to forecasts of future earnings and cash flows
used in a discounted future cash flows method.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>J. STOCK-BASED COMPENSATION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company measures and recognizes compensation expense for
all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated
fair values. Stock-based compensation expense recognized for the years ended December 31, 2014 and 2013 was $24,000 and $0 respectively.
Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards
that vest during the period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Share-based compensation expense recognized in the Company’s
consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment
awards granted in December 31, 2014.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>K. SALES AND ADVERTISING</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The costs of sales and advertising are expensed as incurred.
 Sales and advertising expense was $23,808 and $13,550 for the six months ended October 31, 2020 and 2019, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>L. NEW ACCOUNTING PRONOUNCEMENTS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company reviews new accounting standards as issued. No new
standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of
these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated
financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated
financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements
because of the retro-active application of any accounting pronouncements issued subsequent to October 31, 2020 through the date
these financial statements were issued.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>M. FURNITURE AND EQUIPMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Furniture and equipment are recorded at costs and consists of
furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated
useful lives of the assets. Expenditures for major betterments and additions are charged to the property accounts, while replacements,
maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>N. INTELLECTUAL PROPERTY</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible assets (intellectual property) are recorded at cost
and are amortized over the estimated useful life of the asset. Management evaluates the fair market value to determine if the asset
should be impaired at the end of each year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>O. IMPAIRMENT OF LONG-LIVED ASSETS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company tests long-lived assets or asset groups for recoverability
when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger
a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in
the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the
acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast
of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be
sold or disposed significantly before the end of its estimated useful life.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Recoverability is assessed based on the carrying amount of the
asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from
the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An impairment loss is recognized when the carrying amount is
not recoverable and exceeds fair value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>A. ORGANIZATION AND OPERATIONS </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company was originally incorporated on April 12, 2004,
in the State of Nevada under the name of Ford-Spoleti Holdings, Inc. On June 4, 2009, the Company merged with Eagle Oil Holding
Company, a Nevada corporation, and the surviving entity, the Company, changed its name to “Eagle Oil Holding Company, Inc.”
Inception of the current Company occurred February 8, 2019 when the Company was acquired by Green Stream Holdings Inc. Previously
there was no activity from July 31, 2017 until the acquisition of February 8, 2019. On April 25, 2019, the Company changed its
name to “Green Stream Holdings Inc.” and is deemed to be a continuation of business of Eagle Oil Holding Company,
Inc. Additionally, the Company was reorganized that so that the Company became operating as a holding company of Green Stream
Finance, Inc., a Wyoming Corporation. That reorganization, inter alia, gave Madeline Cammarata, President of Green Stream Finance,
Inc., the majority of the voting power in the Company. On April 25, 2019 the Company also filed the certificate of Amendment to
Articles of Incorporation with the Secretary of State of Nevada providing for reverse stock split: each thirty thousand shares
of common stock of the Company issued and outstanding immediately prior to the “effective time” of the filing were
automatically and without any action on the part of the respective holders thereof, be combined and converted into one (1) share
of common stock, provided that no fractional shares were to be issued in connection with said reverse stock split. On May 15,
2019, the Company filed the articles of conversion with the secretary of state of Nevada, to convert the company from Nevada Corporation
to Wyoming Corporation. The Company is in good standing in the State of Wyoming as of September 25, 2019. The Company’s
common shares are quoted on the “Pink Sheets” quotation market under the symbol “GSFI.”</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>B. PRINCIPALS OF CONSOLIDATION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">These consolidated financial statements include the accounts
of the Company and its wholly-owned subsidiary Green Stream Finance, Inc. based in the state of Wyoming. All material inter-company
balances and transactions were eliminated upon consolidation.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>C. BASIS OF ACCOUNTING</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company utilizes the accrual method of accounting, whereby
revenue is recognized when earned and expenses when incurred.  The financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial information. As such, the financial statements do not include
all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In
the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments
are of a normal recurring nature.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>D. USE OF ESTIMATES </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the period. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>E. CASH AND CASH EQUIVALENTS </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents include cash
on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company
maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance
Corporation up to $250,000.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>F. COMPUTATION OF EARNINGS PER SHARE
</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net income per share is computed by dividing
the net income by the weighted average number of common shares outstanding during the period. Due to the net loss, the options
and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are
considered to be antidilutive.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>G. INCOME TAXES </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company accounts for income taxes under the asset and liability
method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and
tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable
income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets
and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company’s management has reviewed the Company’s
tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being
sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect
on the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>H. REVENUE RECOGNITION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue for license fees is recognized upon the execution and
closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones.
Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates
are made to current operations in the period they are determined.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>I. FAIR VALUE MEASUREMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company determines the fair value of a financial instrument
as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced
sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable
and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Fair value measurements are determined based on the assumptions
that market participants would use in pricing an asset or liability.  US GAAP establishes a hierarchy for inputs used
in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that
the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation
methodologies into the following three levels:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt"><font style="font-size: 10pt">–  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 1: Quoted prices (unadjusted) for identical assets or
liabilities in active markets. A quoted price</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">in an active market provides the most reliable evidence of fair
value and must be used to measure fair</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">value whenever available.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt">–<font style="font-size: 10pt">  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 2: Significant other observable inputs other than Level
1 prices such as quoted prices for similar</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">assets or liabilities; quoted prices in markets that are not
active; or other inputs that are observable</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">or can be corroborated by observable market data.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px; text-align: right; font-size: 10pt">–<font style="font-size: 10pt">  </font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Level 3: Significant unobservable inputs that reflect a reporting
entity’s own assumptions about the</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">assumptions that market participants would use in pricing an
asset or liability. For example, level 3 inputs</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">would relate to forecasts of future earnings and cash flows
used in a discounted future cash flows method.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>J. STOCK-BASED COMPENSATION</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company measures and recognizes compensation expense for
all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated
fair values. Stock-based compensation expense recognized for the years ended December 31, 2014 and 2013 was $24,000 and $0 respectively.
Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards
that vest during the period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Share-based compensation expense recognized in the Company’s
consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment
awards granted in December 31, 2014.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>K. SALES AND ADVERTISING</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The costs of sales and advertising are expensed as incurred.
 Sales and advertising expense was $23,808 and $13,550 for the six months ended October 31, 2020 and 2019, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>L. NEW ACCOUNTING PRONOUNCEMENTS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company reviews new accounting standards as issued. No new
standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of
these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated
financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated
financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements
because of the retro-active application of any accounting pronouncements issued subsequent to October 31, 2020 through the date
these financial statements were issued.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>M. FURNITURE AND EQUIPMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Furniture and equipment are recorded at costs and consists of
furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated
useful lives of the assets. Expenditures for major betterments and additions are charged to the property accounts, while replacements,
maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>N. INTELLECTUAL PROPERTY</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible assets (intellectual property) are recorded at cost
and are amortized over the estimated useful life of the asset. Management evaluates the fair market value to determine if the asset
should be impaired at the end of each year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>O. IMPAIRMENT OF LONG-LIVED ASSETS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company tests long-lived assets or asset groups for recoverability
when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger
a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in
the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the
acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast
of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be
sold or disposed significantly before the end of its estimated useful life.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Recoverability is assessed based on the carrying amount of the
asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from
the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An impairment loss is recognized when the carrying amount is
not recoverable and exceeds fair value.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 2 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The accompanying financial statements have been prepared assuming
that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities
in the normal course of business. At October 31, 2020 the Company had a loss from operations, for the six months ended, of $754,794,
and an accumulated deficit of $1,124,036 and negative working capital of $633,190. The Company has not yet established an ongoing
source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company depends upon capital to be derived from future financing
activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business.  There
can be no assurance that the Company will be successful in raising such capital.  The key factors that are not within
the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the
Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to
hire key employees to provide services.  There may be other risks and circumstances that management may be unable to
predict.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities
that may result from the possible inability of the Company to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 3 – PROPERTY AND EQUIPMENT</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Property and equipment at October 31, 2020 and April 30, 2020
consists of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Furniture and Fixtures</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">915,654</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">915,564</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold Improvements</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">172,245</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,937</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Net Property and Equipment</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,075,962</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">915,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><br />
Depreciation expense for the three months ended October 31, 2020 and 2019 was $11,937 and $0 respectively. Property and equipment
are recorded at cost. Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets.</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td><td> </td>
<td colspan="2" style="text-align: right"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Furniture and Fixtures</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">915,654</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">915,564</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Leasehold Improvements</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">172,245</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,937</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 2.5pt">Net Property and Equipment</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,075,962</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">915,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 4 – INTANGIBLE ASSETS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible Assets at October 31, 2020 and April 30, 2020 consists
of the following:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">185,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">185,000</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,083</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Net Intangible Assets</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">181,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">185,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company invests in various intellectual properties to be
developed into future projects. By definition these intangible assets are amortized over a 15 year period. Amortization expense
for the six months ended October 31, 2020 and 2019 was $3,083 and $0 respectively. October 31, 2020, the Company has determined
that the intangible asset should not be impaired.</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Intangible Assets</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">185,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">185,000</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Less: Accumulated Amortization</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,083</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Net Intangible Assets</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">181,917</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">185,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 5 –STOCKHOLDERS’ EQUITY/(DEFICIT)</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>AUTHORIZED SHARES & TYPES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of July 31, 2020, we had 65,395,665
shares of Common Stock and of:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 24px"> </td>
<td style="width: 24px"><font style="font-size: 10pt">•</font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1,000,000 authorized shares of Convertible Series A Preferred
Shares. Convertible Series A Preferred Shares</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">are convertible into the shares of Common Stock at a ratio of
1,000 shares of Convertible Series A Preferred</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Shares to 1 share of Common Stock. There are 53,000 shares issued
and outstanding or 53 votes.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 24px"> </td>
<td style="width: 24px"><font style="font-size: 10pt">•</font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1,000,000 authorized shares of Convertible Series B Preferred
Shares. Convertible Series B Preferred Shares</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">are convertible into the shares of Common Stock at a ratio of
1,000,000 shares of Common Stock for each single</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Convertible Series B Preferred Share. Additionally, the Preferred
B Shares are non-dilutive. There are 600,000</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">shares issued and outstanding or 600,000,000,000 votes.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 24px"> </td>
<td style="width: 24px"><font style="font-size: 10pt">•</font></td>
<td>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">10,000,000 authorized shares of Convertible Series C Preferred
Shares. Convertible Series C Preferred Shares</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">are convertible into Common Stock at a ratio of 1,000 shares
of Convertible Series C Preferred Share for one</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">share of Common Stock. There are 760,000 shares issued and outstanding
or 760 votes.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 6 – INCOME TAXES</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Deferred tax assets arising as a result of net operation loss
carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Based on its evaluation, the Company has concluded that there
are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was
performed for the tax years ended April 30, 2020 and 2019 for U.S. Federal Income Tax and for the State of Wyoming.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A reconciliation of income taxes at statutory rates with the
reported taxes follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2019</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Loss before income tax benefit</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,124,046</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Expected income tax benefit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(280,980</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Non-deductible expenses</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Tax loss benefit not recognized for book purposes, valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">280,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total income tax</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company has net operating loss carry forwards in the amount
of approximately $1,124,046 that will expire beginning in 2029. The deferred tax assets including the net operating loss carry
forward tax benefit of $1,124,046 total $280,980 which is offset by a valuation allowance. The other deferred tax assets include
accrued officer compensation, stock based compensation, and amortization.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company follows the provisions of uncertain tax positions.
The Company recognized approximately no increase in the liability for unrecognized tax benefits.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company has no tax position at October 31, 2020 for which
the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company recognizes interest accrued related to unrecognized
tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the
periods presented. The Company had no accruals for interest and penalties at October 31, 2020. The open tax years are from 2019
through 2029.</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2019</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Loss before income tax benefit</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1,124,046</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left">Expected income tax benefit</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">(280,980</td><td style="text-align: left">)</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Non-deductible expenses</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-align: left; padding-bottom: 1pt">Tax loss benefit not recognized for book purposes, valuation allowance</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">280,980</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total income tax</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 7 – RELATED PARTY TRANSACTIONS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the three months ended October 31, 2020 and 2019 the
Company’s CEO had advanced $0 and $130,254 respectively of personal funds. As of October 31, 2020 and 2019 the Company owed
the CEO $25,930 and $130,254 respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 8 –NOTES AND OTHER LOANS PAYABLE</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On December 11, 2019 the company agreed to pay Cheryl Hintzen
$40,000 in the form of a promissory note with a term of one year at 10 % interest compounded annually. The Company accrued interest
for the six months ended October, 31, 2020 in the amount of $2,017. On January 8, 2020 the Company signed a promissory note for
$8,000 with Cheryl Hintzen. The note becomes due on March 8, 2020 and carries a per annum interest rate of 10%. The Company accrued
interest for the Six months ended October 31, 2020 in the amount of $651.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On February 21, 2020 the Company borrowed $25,000 from GPL Ventures
with interest at a rate of 10% and a due date of July 31, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On March 12, 2020 the Company agreed to pay Dr. Jason Cohen
1,000,000 shares at a valuation of $.20 per share plus 8% interest until the shares are issued. The interest accrued through October
31. 2020 is $10,213.70.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the month July 13, 2020 the Company borrowed $250,000 from
Leonite Capital on a senior convertible note maturing in 6 months. The note had an Original Issue Discount of 10% and carries an
interest rate of 12% annually. Additionally the lender received 1,500,000 shares of restricted common shares. The Note converts
at the rate of $.10 per share had the Company has reserved 60,000,000 common shares for the conversion. For the six months ended
October 31, 2020 $8,371.39 interest was accrued for this note.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On September 17, 2020 the Company borrowed $100,000 from Quick
Capital LLC on a senior convertible note maturing in 12 months at an interest rate of 10%. Additionally the lender received 1,000,000
shares of restricted common shares. For the six months ended October 31, 2020 $1,205.48 interest was accrued for this note.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On October 10, 2020 the Company borrowed $65,000 from
Geneva Roth Remark Holdings Inc. on a senior convertible note maturing in 12 months at an interest rate of 10%. The Note
converts at the rate of 42% discount to Market Price for restricted common shares. For the six months ended October 31, 2020
$409.59 interest was accrued for this note.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following schedule is Notes Payable at October 31, 2020
and April 30, 2020:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Note payable to Cheryl Hintzen due December 11, 2021; interest at 10%</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Cheryl Hintzen due March 8, 2020: interest 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">19,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">14,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable to GPL Ventures due March 8, 2020; interest at 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">25,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable Dr. Jason Cohen 1,000,000 shares @ $.20</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable escrow attorney for REG A shares</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">46,900</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">46,900</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Quick Capital LLC due September 17, 2021 interest at 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Geneva Roth Holdings interest 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">65,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Note Payable to Leonite Capital due January 13, 2021 interest at @10%</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">277,778</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total Notes Payable</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">740,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">340,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following schedule is Notes Payable at October 31, 2020
and April 30, 2020:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">October 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr>
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="2"> </td><td> </td><td> </td>
<td colspan="2"> </td><td> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="width: 70%; text-align: left">Note payable to Cheryl Hintzen due December 11, 2021; interest at 10%</td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td>
<td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">40,000</td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Cheryl Hintzen due March 8, 2020: interest 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">19,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">14,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable to GPL Ventures due March 8, 2020; interest at 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">25,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable Dr. Jason Cohen 1,000,000 shares @ $.20</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note payable escrow attorney for REG A shares</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">46,900</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">46,900</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Quick Capital LLC due September 17,2021 interest at 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left">Note Payable to Geneva Roth Holdings interest 10%</td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right">65,000</td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 1pt">Note Payable to Leonite Capital due January 13, 2021 interest at @10%</td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">277,778</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td>
<td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
<td style="text-align: left; padding-bottom: 2.5pt">Total Notes Payable</td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">740,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">340,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 9 - SUBSEQUENT EVENTS</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="background-color: white">On August 16, 2020,
without either party admitting or denying any wrongdoing, the Company and certain of the Defendants (the “Settling
Defendants”) reached an agreement to settle the Action in consideration for the dismissal of the Action, mutual general
releases, the return, cancellation and retirement of the Settling Defendants’ 2,500,000 shares of the Company’s
common stock and any and all rights to any and all allegedly owned securities or debt of the Company including, but not
limited the 150,000 shares of Series B Convertible Preferred Stock the Settling Defendants asserted they owned in a Schedule
13G filing, plus any rights to any Purported Notes. The Company agreed to pay the Defendants the sum of Two Hundred Thousand
Dollars ($200,000) by November 5, 2020 and the parties agreed to not make any disparaging statements about each other.
Eagle Oil Parties and Green Stream Holdings Inc. have entered into a settlement agreement which either side admits any
wrong doing, etc. as per the agreement. The Company has revised this settlement agreement and </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="background-color: white">anticipates concluding
the settlement in before December 31, 2020.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>
11937
0
3083
0
172245
0