NOTE 21 – SUBSEQUENT EVENTS

In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these unaudited financial statements other than the following.

On July 7, 2025, Frondeur Partners LLC, converted a total of $8,345 of principal, interest and fees into 33,381,920 shares of common stock.

On July 25, 2025, Frondeur Partners LLC, converted a total of $11,408 of principal, interest and fees into 45,631,400 shares of common stock.

On July 15, 2025, Trillium LP converted $16,075 and $1,325 of interest and conversion fees, respectively, into 69,600,000 common shares.

On July 27, 2025, FRQN issued a convertible note payable and 55,000,000 warrants (exercisable at $0.0006) to purchase to the Company’s common to Trillium Partners, L.P. The convertible note has principal of $55,000, bears interest at 12%, matures on June 30, 2026 and may be converted to common shares at the lower of $0.0006 or 50% of the lowest traded price during the thirty days prior to conversion.

On August 4, 2025, Trillium LP converted $13,297 and $1,325 of interest and conversion fees, respectively, into 58,489,560 common shares.