NOTE 13 - SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2026 to the date these financial statements were issued and has determined that it has the below material subsequent event to disclose in these financial statements.

On July 27, 2026, the Company entered into an agreement with Auctus Fund, LLC to issue a convertible promissory note of $37,000 for proceeds of $37,000. The convertible promissory note matures on July 27, 2027 and bears an one-time interest charge of $4,400 and a default rate of 16% per annum. The note is convertible into common shares at 60% of the lowest traded price for the common stock during 15 trading day period ending on the latest complete trading day prior to the conversion date. In conjunction with the convertible note, the Company issued warrants to purchase 528,571 shares of common stock (“First Warrant”), exercisable for five years from issuance at $0.07 per share and warrants to purchase 528,571 shares of common stock (“Second Warrant”), exercisable for five years from issuance at $0.07 per share which will be automatically expired in the event that the Company repays the convertible promissory notes prior to its maturity date.

On August 6, 2026, the Company issued 84,000 shares of common stock for the exercise of 87,047 units of share purchase warrants.