RELATED PARTY TRANSACTIONS |
12 Months Ended |
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Oct. 31, 2025 | |
| Related Party Transactions [Abstract] | |
| RELATED PARTY TRANSACTIONS | NOTE 7 – RELATED PARTY TRANSACTIONS
In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities.
All transactions with related parties were conducted in the ordinary course of business and are summarized below:
On September 10, 2024, the Company received a long-term loan of $53,831 from Mr. Muyingo to purchase equipment and long-term investments. This loan is unsecured, non-interest-bearing, and fully payable by September 24, 2027. As of October 31, 2025, the Company had repaid $31,672, leaving a balance of $22,159.
On March 17, 2025, the Company received an additional short-term loan of $3,550 from Mr. Muyingo to cover professional service fees. The loan is unsecured, non-interest-bearing, and payable by November 15, 2025.
On September 3, 2025, a portion of the loan in the amount of $1,500 was applied to reimburse professional legal expenses initially paid by the director on behalf of the Company. As a result, the outstanding balance of the loan as of October 31, 2025 was $2,050.
As of October 31, 2025, the total amount outstanding to the director was $24,209.
In October 2024, the Company entered into a Partnership and Advertising Agreement with MUY HOUSE, a California corporation owned by Nicole Muyingo, the niece of the Company’s sole officer and director. The agreement provided for advertising and promotional services in exchange for a $50,000 lump-sum evidenced by a non-interest-bearing note receivable due by October 30, 2026.
On April 30, 2025, the parties executed an amendment confirming that all contracted services had been completed. Accordingly, the Company recognized the full $50,000 in revenue as of that date. The note receivable and payment terms remained unchanged, and no payments had been received as of October 31, 2025.
During prior periods, the Company issued shares of common stock to two employees, each of whom is a family member of the Company’s director, in exchange for services rendered. These transactions were approved by the Board of Directors and were conducted on terms consistent with those offered to non-related parties. The Company recognized stock-based compensation expense in accordance with ASC 718.
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