v3.26.1
Statements of Cash Flows - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash Flows From Operating Activities:    
Net loss $ (226,708) $ (330,985)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 8,736 11,492
Impairment of property and equipment 3,799
Loss (gain) on sale of property and equipment 1,795 (389)
Loss on disposal of intangible assets 2,550
Share-based compensation 2,000 100,000
Changes in operating assets and liabilities:    
Accounts payable and accrued expenses 16,876 28,527
Contract liabilities (1,044)
Deferred rent (2,468)
Sales tax payable 41
Net cash used in operating activities (194,751) (191,027)
Cash Flows From Investing Activities:    
Purchases of property and equipment (3,869)
Proceeds from sale of property and equipment 36,206 3,300
Purchases of intangible assets (2,357) (5,116)
Net cash used in investing activities 33,849 (5,685)
Cash Flows From Financing Activities:    
Proceeds from issuance of common shares 108,500 15,500
Proceeds from related party advances 105,384 170,505
Repayments of related party advances (9,983)
Proceeds from subscription receivable 500
Net cash provided by financing activities 203,901 186,505
Net increase (decrease) in cash 42,999 (10,207)
Cash at beginning of year 450 10,657
Cash at end of year 43,449 450
Supplemental Disclosure of Cash Flow Information:    
Cash paid for interest
Cash paid for taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities:    
Common shares issued to reduce advances payable to related party $ 200,000