What changed in this filing

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Item 4. Controls and Procedures

2023-12-15 compared with 2023-09-14 · 28 added, 20 removed, 15 unchanged (76% of the section changed)

and Procedures

Controls and Procedures

management, under the supervision and with the participation of our chief executive officer (also working as our chief financial officer),

evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and

15d-15(e) under the Exchange Act) as of July 31, 2023.

Based on that evaluation, management concluded that the disclosure controls and

procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed by

us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within

the time periods specified in SEC rules and forms.

15d-15(e) under the Exchange Act) as of October 31, 2023.

Based on that evaluation, management concluded that the disclosure controls

and procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed

by us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported

within the time periods specified in SEC rules and forms.

our annual report filed on Report 10-K for the year ended April 30 ,2023, management identified the following material weakness in our

internal control over financial reporting:

small size of our Company limits our ability to achieve the desired level of separation of duties for proper internal controls and

financial reporting, particularly as it relates to financial reporting to assure material disclosures or implementation of newly

issued accounting standards are included.

A secondary review over annual and quarterly filings does occur with an outside party.

A part-time Controller was hired in March 2023, but the current CEO and CFO roles are being fulfilled by the same individual.

do not have an audit committee.

We do not believe we have met the full requirement for separation of duties for financial reporting

small size of our Company limits our ability to achieve the desired level of separation of

duties for proper internal controls and financial reporting, particularly as it relates to

financial reporting to assure material disclosures or implementation of newly issued accounting

standards are included.

A secondary review over annual and quarterly filings does occur with

an outside party.

A part-time Controller was hired in March 2023, but the current CEO and

CFO roles are being fulfilled by the same individual.

We do not have an audit committee.

We do not believe we have met the full requirement for separation of duties for financial

reporting purposes.

the material weaknesses in financial reporting noted above, we believe that our financial statements included in this report fairly present

5 unchanged sentences

reporting to include procedures that:

to the maintenance of records in reasonable detail that fairly reflect the transactions and dispositions of the Company’s assets;

reasonable assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance

with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations

of management and the Board of Directors;

reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s

assets that could have a material effect on the financial statements.

to the maintenance of records in reasonable detail that fairly reflect the transactions and

dispositions of the Company’s assets;

reasonable assurance that transactions are recorded as necessary to permit preparation of

the financial statements in accordance with generally accepted accounting principles, and

that receipts and expenditures are being made only in accordance with authorizations of management

and the Board of Directors;

reasonable assurance regarding prevention or timely detection of unauthorized acquisition,

use, or disposition of the Company’s assets that could have a material effect on the

financial statements.

in Internal Control over Financial Reporting

than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended July

than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended October

31, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

1 unchanged sentence

OTHER INFORMATION

Legal Proceedings

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