v3.26.1
OTHER ASSETS
9 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS

NOTE 4 – OTHER ASSETS

 

Other assets consist of the following: 

          
   June 30,  September 30,
   2026  2025
Security deposit – rental bond (Melbourne, Australia)  $16,056   $15,432 
Deferred offering costs   100,760    100,760 
Preliminary Expenses   1,435       
Total other assets  $118,251   $116,192 

 

The security deposit represents a rental bond paid in connection with the Company’s commercial lease agreement in Melbourne, Australia. The deposit is refundable at the conclusion of the lease, subject to the terms of the lease agreement.

 

Deferred offering costs consist of legal, accounting, and other professional fees incurred in connection with anticipated capital raising transactions. As of June 30, 2026, no offering had been completed. These costs have been capitalized in accordance with ASC 340-10 and will be offset against the proceeds of such offerings, if and when they occur.