NOTE 13 - SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2026 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.

On April 9, 2026, the Company issued 25,000 shares of common stock to a consultant for service rendered valued to $2,375.

On May 6, 2026, the Company issued 80,000 shares of common stock for the exercise of 88,889 units of share purchase warrants.

On May 11, 2026, the Company entered into an agreement with Auctus Fund, LLC to issue a convertible promissory note of $55,000 for proceeds of $48,000. The convertible promissory note matures on May 11, 2027 and bears an annual interest rate at 12% and a default rate of 16% per annum. The note is convertible into common shares at 60% of the lowest traded price for the common stock during 15 trading day period endeding on the latest complete trading day prior to the conversion date. In conjunction with the convertible note, the Company issued warrants to purchase 458,334 shares of common stock (“First Warrant”), exercisable for five years from issuance at $0.12 per share and warrants to purchase 458,334 shares of common stock (“Second Warrant”), exercisable for five years from issuance at $0.12 per share which will be automatically expired in the event that the Company repays the convertible promissory notes prior to its maturity date.

On April 30, 2026, the convertible note of $100,000 issued on April 30, 2025 was at default.