What changed in this filing

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Item 4. Controls and Procedures

2024-03-25 compared with 2023-12-15 · 39 added, 38 removed, 28 unchanged (73% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls

and Procedures

We have established disclosure controls

and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act

is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and is accumulated and communicated

Evaluation of Disclosure

Controls and Procedures

We have established disclosure

controls and procedures designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange

Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and is accumulated and communicated

to management, including the principal executive officer and principal financial officer, to allow timely decisions regarding required

Our principal executive officer and principal

financial officer, with the assistance of other members of the Company’s management, have evaluated the effectiveness of the design

and operation of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act)

as of the end of the period covered by this quarterly report.

Based upon our evaluation, each of our principal executive officer and principal

financial officer has concluded that the Company’s internal control over financial reporting was not effective as of the end of

the period covered by this Quarterly Report on Form 10-Q because the Company has not yet completed its remediation of the material weakness

previously identified and disclosed in the Company’s Annual Report on Form 10-K for the year ended April 30, 2023, the end of its

most recent fiscal year.

Specifically, management has identified

the following material weaknesses:

Our principal executive officer

and principal financial officer, with the assistance of other members of the Company’s management, have evaluated the effectiveness

of the design and operation of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under

the Exchange Act) as of the end of the period covered by this quarterly report.

Based upon our evaluation, each of our principal executive

officer and principal financial officer has concluded that the Company’s internal control over financial reporting was not effective

as of the end of the period covered by this Quarterly Report on Form 10-Q because the Company has not yet completed its remediation of

the material weakness previously identified and disclosed in the Company’s Annual Report on Form 10-K for the year ended April 30,

2023, the end of its most recent fiscal year.

Specifically, management has

identified the following material weaknesses:

we do not have sufficient resources in our accounting function, which

7 unchanged sentences

affecting our processes .

A material weakness is a control deficiency

or combination of control deficiencies that result in more than a remote likelihood that a material misstatement of the annual or interim

financial statements will not be prevented or detected.

A material weakness is a control

deficiency or combination of control deficiencies that result in more than a remote likelihood that a material misstatement of the annual

or interim financial statements will not be prevented or detected.

Planned Remediation

We are implementing measures designed to

improve our internal control over financial reporting to remediate material weaknesses, including the following:

We are implementing measures

designed to improve our internal control over financial reporting to remediate material weaknesses, including the following:

· Formalizing our internal control documentation and strengthening supervisory reviews by our management;

· Adding additional accounting personnel and segregating duties amongst accounting personnel.

Management continues to work to improve

its controls related to our material weaknesses, specifically relating to user access and change management surrounding our information

technology systems and applications.

Management will continue to implement measures to remediate material weaknesses, such that these

controls are designed, implemented, and operating effectively.

Management continues to work

to improve its controls related to our material weaknesses, specifically relating to user access and change management surrounding our

information technology systems and applications.

Management will continue to implement measures to remediate material weaknesses, such

that these controls are designed, implemented, and operating effectively.

The remediation actions include:

9 unchanged sentences

internal controls.

We are currently working to improve and

simplify our internal processes and implement enhanced controls, as discussed above, to address the material weaknesses in our internal

control over financial reporting and to remedy the ineffectiveness of our disclosure controls and procedures.

These material weaknesses

will not be considered to be remediated until the applicable remediated controls are operating for a sufficient period of time and management

has concluded, through testing, that these controls are operating effectively.

Despite the existence of these material

weaknesses, we believe that the condensed financial statements included in the period covered by this Quarterly Report on Form 10-Q fairly

present, in all material respects, our financial condition, results of operations and cash flows for the periods presented in conformity

We are currently working to

improve and simplify our internal processes and implement enhanced controls, as discussed above, to address the material weaknesses in

our internal control over financial reporting and to remedy the ineffectiveness of our disclosure controls and procedures.

These material

weaknesses will not be considered to be remediated until the applicable remediated controls are operating for a sufficient period of time

and management has concluded, through testing, that these controls are operating effectively.

Despite the existence of these

material weaknesses, we believe that the condensed financial statements included in the period covered by this Quarterly Report on Form

10-Q fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented

in conformity with U.S.

generally accepted accounting principles.

Changes in Internal Control

Except as detailed above, during the quarter

ended October 31, 2023, there was no change in our internal control over financial reporting that materially affected, or is reasonably

likely to materially affect, our internal control over financial reporting.

Except as detailed above,

during the quarter ended January 31, 2024, there was no change in our internal control over financial reporting that materially affected,

or is reasonably likely to materially affect, our internal control over financial reporting.

PART II — OTHER INFORMATION

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures