NOTE 10 – 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.

Gillespie & Associates also notified the Company that the Company made errors in the timing of revenue recognition associated with a service contract that was effective starting on April 1, 2025. The Company did not meet the criteria for revenue recognition and should not record any service revenue from April 1, 2025 – June 30, 2025. The Company misclassified prepaid fees to the OTC Markes Group, Inc. that should have been deferred and amortized over the applicable contract terms.

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.