NOTE 14 - SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2025 to the date these financial statements were issued and has determined that it has the below material subsequent event to disclose in these financial statements.

Effective February 2, 2026, FINRA approved a reverse stock split of our issued and outstanding shares of common stock on a basis of ten thousand (10,000) old shares for one (1) new share of common stock. Authorized common stock has been increased from 1,000,000 shares to 20,000,000 shares. Authorized preferred stock remains unchanged at 10,000,000 shares. All the shares and costs per share in these financials have been retrospectively adjusted to reflect the reverse stock split.

On February 11, 2026, the Company issued 21,018 shares of common stock the exercise of 42,000 units of share purchase warrants.

On March 3, 2026, the Company entered into an agreement with Auctus Fund, LLC to issue a convertible promissory note of $110,000 for proceeds of $100,000. The convertible promissory note matures on March 3, 2027 and bears a one-time interest charge of $11,000 and a default rate of 16% per annum. The conversion price is the lower of $0.20 and 75% of the lowest trading price 15 days prior to conversion.