NOTE 8 – ACCOUNTS PAYABLE

Accounts payable totaled $9,414 as of May 31, 2026.

The balance consists primarily of amounts payable for legal and accounting services and website development and enhancement services incurred during the ordinary course of business.

Management evaluated the nature of the website enhancement services and determined that the work performed did not significantly extend the useful life of the Company's existing platform or create separately identifiable intangible assets. Accordingly, the related costs were recognized as operating expenses in accordance with the Company's accounting policies.