v3.26.1
CORRECTION OF AN ERRORPRIOR PERIOD RESTATEMENT
3 Months Ended
Mar. 31, 2025
CORRECTION OF AN ERRORPRIOR PERIOD RESTATEMENT  
CORRECTION OF AN ERRORPRIOR PERIOD RESTATEMENT

NOTE 7 - CORRECTION OF AN ERROR/PRIOR PERIOD RESTATEMENT

 

On May 19, 2026, the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which should have been recorded in the fiscal quarters when services were performed as legal expense and accrued legal fee,  instead of recorded in the fiscal quarter in which the Company received the invoice.  Per ASC 250-10, since the error correction is material and material to financial statements previously issued, Management is promptly correcting the errors and restating previously issued financial statements.

 

 

 

March 31,

 

 

 

2025

 

 

2025

 

 

Amount of

 

 

Originally Reported

 

 

Restated

 

Change

 

Expenses:

 

 

 

 

 

 

 

 

 

Legal Fee

 

 

0

 

 

 

4,160

 

 

 

(4,160)

NET LOSS

 

 

(34,376)

 

 

(38,536)

 

 

4,160

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

March 31 

 

 

 

2025

 

 

2025

 

 

Amount of

 

 

Originally Reported

 

 

Restated

Change

 

Accrued Legal Fee

 

 

0

 

 

 

4,160

 

 

 

(4,160)

TOTAL LIABILITIES  

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated Deficit

 

 

(1,394,021)

 

 

(1,398,181)

 

 

4,160

 

TOTAL STOCKHOLDER'S EQUITY (DEFICIT)

 

 

(81,618)

 

 

(85,778)

 

 

4,160

 

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)

 

 

191,915

 

 

 

191,915

 

 

 

0