v3.26.1
NOTE 3 - FIXED ASSETS
12 Months Ended
Jul. 31, 2024
Notes  
NOTE 3 - FIXED ASSETS

NOTE 3 – FIXED ASSETS

 

On January 31, 2022, the Company and Cell Science entered into the Third Amendment to the December 20, 2018 Patent and Technology License Agreement (see Note 7).  As part of this transaction, the Company acquired all related

 

NOTE 3 – FIXED ASSETS (continued)

 

equipment, improvements, supplies, and related tangible and intangible assets.  The Company determined that the lab equipment acquired had a cost basis of $765,160.  These costs were depreciated using the straight-line method over their estimated economic lives which is estimated to be 5 years.  

 

In December 2023 we reached a settlement agreement to restructure the indebtedness owed to VO Leasing Corp., our landlord, and holder of necessary cannabis cultivation and manufacturing licenses in CA. During the year ended July 31, 2024, we defaulted under the terms of the settlement agreement and abandoned the laboratory facility and VO leasing has since disposed of all equipment, machinery and supplies which secured the obligations under the settlement agreement.  The Company has recorded a loss on the disposal of fixed assets in the amount of $334,179 which was the net book value of the equipment.  

 

Fixed Assets consisted of the following:

 

July 31, 2024

 

July 31, 2023

Laboratory equipment and components – at cost

$668,358  

 

$668,357  

Accumulated depreciation

(334,179) 

 

(200,507) 

Loss on disposal of fixed assets

(334,179) 

 

 

Fixed assets – net

$ 

 

$467,850