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sport service, for adolescents and adults, for men and women available from anywhere using the phone and internet connection. Our online
service provides a high quality sport trainings, through our mobile application &#x201c;Sport Natics&#x201d; for Android and iOS mobile
OS. Our executive and business office is located at App 6, Yehuda Gorodiski 1, Rehovot, Israel 7623101, and our telephone number is +13072220096.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000297">&lt;p id="xdx_807_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z99MsWQHqXZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 2 &lt;i&gt;&#x2013; &lt;span id="xdx_82B_zHbTJDcUnHFi"&gt;GOING CONCERN&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s financial statements have been
prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation
of liabilities in the normal course of business.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As reflected in the financial statements, the Company
had an accumulated deficit from Inception to July 31, 2026 of $&lt;span id="xdx_906_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260731_z6uV51gFOsZ6"&gt;112,530&lt;/span&gt;, and a net loss of $&lt;span id="xdx_901_eus-gaap--NetIncomeLoss_iN_di_c20260501__20260731_zVfBQOGGdwTc"&gt;2,635&lt;/span&gt; for the three months ended July 31, 2026.
The Company has Promissory Notes on a balance sheet of $&lt;span id="xdx_909_eus-gaap--LongTermNotesPayable_iI_c20260731_zNFoNFuYwpn6"&gt;43,000&lt;/span&gt; at July 31, 2026. These factors raise substantial doubt about the Company&#x2019;s
ability to continue as a going concern.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is attempting to commence operations and
generate sufficient revenue; however, the Company&#x2019;s cash position may not be sufficient to support the Company&#x2019;s daily operations.
Management intends to raise additional funds by way of a private or public offering. While the Company believes in the viability of its
strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances
to that effect. The ability of the Company to continue as a going concern is dependent upon the Company&#x2019;s ability to further implement
its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The financial statements do not include any adjustments
related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The extent of the impact of the coronavirus (&#x201c;COVID-19&#x201d;)
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company&#x2019;s future operating results may be materially
adversely affected.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2026-07-31"
      decimals="0"
      id="Fact000298"
      unitRef="USD">-112530</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:NetIncomeLoss
      contextRef="From2026-05-01to2026-07-31"
      decimals="0"
      id="Fact000299"
      unitRef="USD">-2635</us-gaap:NetIncomeLoss>
    <us-gaap:LongTermNotesPayable
      contextRef="AsOf2026-07-31"
      decimals="0"
      id="Fact000300"
      unitRef="USD">43000</us-gaap:LongTermNotesPayable>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000302">&lt;p id="xdx_809_eus-gaap--SignificantAccountingPoliciesTextBlock_z9q8sEHcscge" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 3 &#x2013; &lt;i&gt;&lt;span id="xdx_82A_zGj3U4nyPMH5"&gt;SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zd2G2D3OYDK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles in the United States of America.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s year-end is April 30.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&#x201c;US GAAP&#x201d;)
and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information
and notes required by US&#160;GAAP for complete financial statements of the Company. In the opinion of management, these financial statements
reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company&#x2019;s financial position, results
of operations and cash flows for the interim periods presented in conformity with US GAAP. These unaudited consolidated financial statements
should be read in conjunction with the consolidated financial statements and notes thereto for the year ended April 30, 2026. Interim
results are not necessarily indicative of the results that may be expected for a full year or any other interim period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_z627R8sXU0h3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Revenue&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 606, revenue is measured based
on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;During the three month period ended July 31, 2026, we have generated $&lt;span id="xdx_901_eus-gaap--Revenues_c20260501__20260731_zfcfOUBkoGT1"&gt;14,400&lt;/span&gt;
revenue.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zcI1W9FOp2Lh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In November 2023, the Financial Accounting Standards
Board (&#x201c;FASB&#x201d;) issued Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07, Segment Reporting (Topic 280), which expands
segment disclosure requirements, including additional disclosure requirements for entities with a single reportable segment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates as a &lt;span id="xdx_900_eus-gaap--NumberOfOperatingSegments_dxL_c20260501__20260731_zmMI5BBA4mcl" title="::XDX::1"&gt;&lt;span id="xdx_902_eus-gaap--NumberOfReportableSegments_dxL_c20260501__20260731_zHewppcZRmHh" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0313"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0314"&gt;single&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; operating and reportable
segment. The Company&#x2019;s chief operating decision maker reviews financial information on a consolidated basis for purposes of evaluating
financial performance and allocating resources.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The adoption of ASU 2023-07 did not have a material
impact on the Company&#x2019;s financial position, results of operations, or cash flows.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--UseOfEstimates_z1Wi5VUGOKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zMAh6tz9G7Ik" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company issued &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220221__20220222_zOMJFKh7HQD6"&gt;3,000,000&lt;/span&gt; common shares for $&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220221__20220222_zcVa8gbJ2vec"&gt;300&lt;/span&gt; at par
value $0.0001 for the purpose of taking care of financial operations for the Company by the director Guy Pirotsky.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





&lt;p id="xdx_843_eus-gaap--IntangibleAssetsFiniteLivedPolicy_z5OjpQKsbUu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Mobile Application and Website development -
amortization&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is using straight - line amortization
for our mobile application and website since they are fully operational as of April 30, 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Mobile Application and Website &#x2013; $&lt;span id="xdx_901_ecustom--MobileApplicationAndWebsiteDevelopmentAsset_iI_c20220430_zMjBS1r1dmw1"&gt;43,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Term of amortization &#x2013; 60 months (5 years)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of July 31, 2026 the company&#x2019;s accumulated
amortization was $&lt;span id="xdx_908_eus-gaap--AmortizationOfIntangibleAssets_c20260501__20260731_zjPixiEdj1y2"&gt;2,151&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--DebtPolicyTextBlock_zWGuL2SSeVma" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Interest Payable Note&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company holds Promissory note payable of $&lt;span id="xdx_900_eus-gaap--LongTermNotesPayable_iI_c20260731__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zYczF5lPTX6"&gt;43,000&lt;/span&gt;,
as per contract the company has to pay interest of 10% annually. As of July 31, 2026 the Company&#x2019;s Interest payable is $&lt;span id="xdx_901_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260731__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z4H4GBACnPRb"&gt;18,275&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zpYlKCkrjh9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;AS topic 820 &#x201c;Fair Value Measurements and Disclosures&#x201d;
establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs
into three levels based on the extent to which inputs used in measuring fair value are observable in the market.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;These tiers include:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 10%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 90%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as observable inputs such as quoted prices in active markets;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying value of cash and the Company&#x2019;s
loan from shareholder approximates its fair value due to their short-term maturity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_z3QjcsVi06jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes are computed using the asset and liability
method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between
the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation
allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zLtw5TOLkEvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Basic Income (Loss) Per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company computes income (loss) per share in accordance
with FASB ASC 260 &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing net income (loss) available to common
shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if
their effect is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of July 31, 2026, there were &lt;span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20260501__20260731_zl63YgoKjqoj"&gt;no&lt;/span&gt; potentially dilutive
debt or equity instruments issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





&lt;p id="xdx_84A_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zFp6ZQVPp6Xl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Stock-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zK8xDRdGMvth" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Management does not believe that any recently issued,
but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000304">&lt;p id="xdx_841_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zd2G2D3OYDK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying financial statements have been prepared
in accordance with generally accepted accounting principles in the United States of America.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;s year-end is April 30.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (&#x201c;US GAAP&#x201d;)
and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information
and notes required by US&#160;GAAP for complete financial statements of the Company. In the opinion of management, these financial statements
reflect all adjustments of a normal recurring nature necessary for the fair presentation of the Company&#x2019;s financial position, results
of operations and cash flows for the interim periods presented in conformity with US GAAP. These unaudited consolidated financial statements
should be read in conjunction with the consolidated financial statements and notes thereto for the year ended April 30, 2026. Interim
results are not necessarily indicative of the results that may be expected for a full year or any other interim period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000309">&lt;p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_z627R8sXU0h3" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Revenue&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 606, revenue is measured based
on a consideration specified with a customer and recognized when we satisfy the performance obligation specified with a customer.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;During the three month period ended July 31, 2026, we have generated $&lt;span id="xdx_901_eus-gaap--Revenues_c20260501__20260731_zfcfOUBkoGT1"&gt;14,400&lt;/span&gt;
revenue.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:Revenues
      contextRef="From2026-05-01to2026-07-31"
      decimals="0"
      id="Fact000310"
      unitRef="USD">14400</us-gaap:Revenues>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000312">&lt;p id="xdx_843_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zcI1W9FOp2Lh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Segment Reporting&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In November 2023, the Financial Accounting Standards
Board (&#x201c;FASB&#x201d;) issued Accounting Standards Update (&#x201c;ASU&#x201d;) 2023-07, Segment Reporting (Topic 280), which expands
segment disclosure requirements, including additional disclosure requirements for entities with a single reportable segment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates as a &lt;span id="xdx_900_eus-gaap--NumberOfOperatingSegments_dxL_c20260501__20260731_zmMI5BBA4mcl" title="::XDX::1"&gt;&lt;span id="xdx_902_eus-gaap--NumberOfReportableSegments_dxL_c20260501__20260731_zHewppcZRmHh" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0313"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0314"&gt;single&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; operating and reportable
segment. The Company&#x2019;s chief operating decision maker reviews financial information on a consolidated basis for purposes of evaluating
financial performance and allocating resources.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The adoption of ASU 2023-07 did not have a material
impact on the Company&#x2019;s financial position, results of operations, or cash flows.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2026-05-01to2026-07-31" id="Fact000316">&lt;p id="xdx_84D_eus-gaap--UseOfEstimates_z1Wi5VUGOKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000318">&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zMAh6tz9G7Ik" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. The Company issued &lt;span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220221__20220222_zOMJFKh7HQD6"&gt;3,000,000&lt;/span&gt; common shares for $&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220221__20220222_zcVa8gbJ2vec"&gt;300&lt;/span&gt; at par
value $0.0001 for the purpose of taking care of financial operations for the Company by the director Guy Pirotsky.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-02-212022-02-22"
      decimals="INF"
      id="Fact000319"
      unitRef="Shares">3000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-02-212022-02-22"
      decimals="0"
      id="Fact000320"
      unitRef="USD">300</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="From2026-05-01to2026-07-31" id="Fact000325">&lt;p id="xdx_843_eus-gaap--IntangibleAssetsFiniteLivedPolicy_z5OjpQKsbUu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Mobile Application and Website development -
amortization&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company is using straight - line amortization
for our mobile application and website since they are fully operational as of April 30, 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Mobile Application and Website &#x2013; $&lt;span id="xdx_901_ecustom--MobileApplicationAndWebsiteDevelopmentAsset_iI_c20220430_zMjBS1r1dmw1"&gt;43,000&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Term of amortization &#x2013; 60 months (5 years)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of July 31, 2026 the company&#x2019;s accumulated
amortization was $&lt;span id="xdx_908_eus-gaap--AmortizationOfIntangibleAssets_c20260501__20260731_zjPixiEdj1y2"&gt;2,151&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IntangibleAssetsFiniteLivedPolicy>
    <NONE:MobileApplicationAndWebsiteDevelopmentAsset
      contextRef="AsOf2022-04-30"
      decimals="0"
      id="Fact000326"
      unitRef="USD">43000</NONE:MobileApplicationAndWebsiteDevelopmentAsset>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2026-05-01to2026-07-31"
      decimals="0"
      id="Fact000327"
      unitRef="USD">2151</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:DebtPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000329">&lt;p id="xdx_845_eus-gaap--DebtPolicyTextBlock_zWGuL2SSeVma" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Interest Payable Note&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company holds Promissory note payable of $&lt;span id="xdx_900_eus-gaap--LongTermNotesPayable_iI_c20260731__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zYczF5lPTX6"&gt;43,000&lt;/span&gt;,
as per contract the company has to pay interest of 10% annually. As of July 31, 2026 the Company&#x2019;s Interest payable is $&lt;span id="xdx_901_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260731__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z4H4GBACnPRb"&gt;18,275&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DebtPolicyTextBlock>
    <us-gaap:LongTermNotesPayable
      contextRef="AsOf2026-07-31_custom_PromissoryNoteMember"
      decimals="0"
      id="Fact000330"
      unitRef="USD">43000</us-gaap:LongTermNotesPayable>
    <us-gaap:InterestPayableCurrentAndNoncurrent
      contextRef="AsOf2026-07-31_custom_PromissoryNoteMember"
      decimals="0"
      id="Fact000331"
      unitRef="USD">18275</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2026-05-01to2026-07-31" id="Fact000333">&lt;p id="xdx_842_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zpYlKCkrjh9k" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;AS topic 820 &#x201c;Fair Value Measurements and Disclosures&#x201d;
establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs
into three levels based on the extent to which inputs used in measuring fair value are observable in the market.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;These tiers include:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 10%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 90%; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as observable inputs such as quoted prices in active markets;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The carrying value of cash and the Company&#x2019;s
loan from shareholder approximates its fair value due to their short-term maturity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000335">&lt;p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_z3QjcsVi06jl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes are computed using the asset and liability
method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between
the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation
allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000337">&lt;p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zLtw5TOLkEvb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Basic Income (Loss) Per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company computes income (loss) per share in accordance
with FASB ASC 260 &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing net income (loss) available to common
shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if
their effect is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of July 31, 2026, there were &lt;span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20260501__20260731_zl63YgoKjqoj"&gt;no&lt;/span&gt; potentially dilutive
debt or equity instruments issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2026-05-01to2026-07-31"
      decimals="INF"
      id="Fact000338"
      unitRef="Shares">0</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000343">&lt;p id="xdx_84A_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zFp6ZQVPp6Xl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Stock-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Stock-based compensation is accounted for at fair
value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000345">&lt;p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zK8xDRdGMvth" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Management does not believe that any recently issued,
but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000347">&lt;p id="xdx_805_eus-gaap--DebtDisclosureTextBlock_zzMZCPXOWsJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 4 &#x2013; &lt;i&gt;&lt;span id="xdx_822_zwrWdCgQwHG7"&gt;LOAN FROM DIRECTOR&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As of July 31, 2026, the Company owed $&lt;span id="xdx_909_eus-gaap--LongTermLoansPayable_iI_c20260731_zBBtcFceyGT6" title="Loan from Director"&gt;39,420&lt;/span&gt; to the
Company&#x2019;s sole director, Guy Pirotsky for the Company&#x2019;s working capital purposes. The amount is outstanding and payable upon
request. The company compensated the director by issuing common shares &lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220221__20220222__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zopCcNTrGsze" title="Stock issued new, shares"&gt;3,000,000&lt;/span&gt; at par value $&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220221__20220222_zsBXoDa4VGH7"&gt;300&lt;/span&gt; towards incurred company&#x2019;s expenses
as of February 22, 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2026-07-31"
      decimals="0"
      id="Fact000349"
      unitRef="USD">39420</us-gaap:LongTermLoansPayable>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-02-212022-02-22_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000351"
      unitRef="Shares">3000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-02-212022-02-22"
      decimals="0"
      id="Fact000352"
      unitRef="USD">300</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000354">&lt;p id="xdx_809_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zJmKGxxMR4dg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 5 &#x2013; &lt;i&gt;&lt;span id="xdx_82B_z72YOokRuDKh"&gt;COMMON STOCK&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has &lt;span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20260731_zpY12QtTr0yh"&gt;75,000,000&lt;/span&gt;, $&lt;span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260731_zzJcPNIrYeAf"&gt;0.0001&lt;/span&gt; par value shares
of common stock authorized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On February 22, 2022 the Company issued &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220221__20220222__srt--CounterpartyNameAxis__srt--DirectorMember_zSGhgjxcMTie"&gt;3,000,000&lt;/span&gt;
shares of common stock to a director for services rendered estimated to be $&lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220221__20220222__srt--CounterpartyNameAxis__srt--DirectorMember_zPGW6on6xn57"&gt;300&lt;/span&gt; at $0.0001 per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the quarter ended January 31, 2023 the
Company issued &lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221101__20230131__srt--CounterpartyNameAxis__custom--Shareholders27Member_zvAmGMJbc1tc"&gt;1,840,300 &lt;/span&gt;common shares at $0.01 per share to 27 shareholders in consideration of $&lt;span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20221101__20230131__srt--CounterpartyNameAxis__custom--Shareholders27Member_zNIraFoqK2a8"&gt;18,403&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;There were &lt;span id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20230131_zFk1pHV9y80b"&gt;4,840,300&lt;/span&gt; shares of common stock issued
and outstanding as of January 31, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the quarter ended April 30, 2023, the Company
issued &lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230201__20230430__srt--CounterpartyNameAxis__custom--AFewIndividualsMember_zgA0W1VkP0S6"&gt;440,000&lt;/span&gt; common shares to few individuals at $0.01 per share in consideration of $&lt;span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230201__20230430__srt--CounterpartyNameAxis__custom--AFewIndividualsMember_zOj5UZX6fsz9"&gt;4,400&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;There were &lt;span id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20230430_z7bBdJtKlPgh"&gt;5,280,300&lt;/span&gt; shares of common stock issued
and outstanding as of April 30, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the quarter ended July 31, 2023, the Company
issued &lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230501__20230731__srt--CounterpartyNameAxis__custom--AFewIndividualsMember_zXMhImEb1Rxf"&gt;215,000&lt;/span&gt; common shares to few individuals at $0.01 per share in consideration of $&lt;span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230501__20230731__srt--CounterpartyNameAxis__custom--AFewIndividualsMember_zadtAjHQQBZ1"&gt;2,150&lt;/span&gt;.&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;There were &lt;span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20260731_z40YC2r2rOg"&gt;5,495,300&lt;/span&gt; shares of common stock issued
and outstanding as of July 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2026-07-31"
      decimals="INF"
      id="Fact000355"
      unitRef="Shares">75000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2026-07-31"
      decimals="INF"
      id="Fact000356"
      unitRef="USDPShares">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-02-212022-02-22_srt_DirectorMember"
      decimals="INF"
      id="Fact000357"
      unitRef="Shares">3000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2022-02-212022-02-22_srt_DirectorMember"
      decimals="0"
      id="Fact000358"
      unitRef="USD">300</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2022-11-012023-01-31_custom_Shareholders27Member"
      decimals="INF"
      id="Fact000359"
      unitRef="Shares">1840300</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2022-11-012023-01-31_custom_Shareholders27Member"
      decimals="0"
      id="Fact000360"
      unitRef="USD">18403</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2023-01-31"
      decimals="INF"
      id="Fact000361"
      unitRef="Shares">4840300</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-02-012023-04-30_custom_AFewIndividualsMember"
      decimals="INF"
      id="Fact000362"
      unitRef="Shares">440000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2023-02-012023-04-30_custom_AFewIndividualsMember"
      decimals="0"
      id="Fact000363"
      unitRef="USD">4400</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2023-04-30"
      decimals="INF"
      id="Fact000364"
      unitRef="Shares">5280300</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2023-05-012023-07-31_custom_AFewIndividualsMember"
      decimals="INF"
      id="Fact000365"
      unitRef="Shares">215000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2023-05-012023-07-31_custom_AFewIndividualsMember"
      decimals="0"
      id="Fact000366"
      unitRef="USD">2150</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2026-07-31"
      decimals="INF"
      id="Fact000367"
      unitRef="Shares">5495300</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000369">&lt;p id="xdx_80B_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zy8CBKEwo1Ll" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 6 &#x2013; &lt;i&gt;&lt;span id="xdx_829_zopyKLAB0uoa"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;Our sole officer and director, Guy Pirotsky, has agreed
to provide his own premise under office needs. He will not take any fee for these premises, it is for free use.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;/p&gt;





</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000374">&lt;p id="xdx_803_eus-gaap--IncomeTaxDisclosureTextBlock_zFGqekJNWqpf" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 7 &#x2013; &lt;i&gt;&lt;span id="xdx_829_zmfLEZTXo3f9"&gt;INCOME TAXES&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;On December 22, 2017, the President of the United
States signed into law the Tax Cuts and Jobs Act (&#x201c;Tax Reform Act&#x201d;). The legislation significantly changes U.S. tax law by,
among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed
repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum
of 35% to a flat 21% rate, effective January 1, 2018.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The reconciliation of income tax benefit (expenses)
at the U.S. statutory rate at 21% for the period ended as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zLdvgYk5Ltj7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Tax expenses)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_zdgVJX7bFcx7"&gt;&lt;b style="display: none"&gt;Reconciliation of income tax&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20260501__20260731_z6g0yEDZ5Bu7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;July 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_znbNbNQAu9Rb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%; text-align: left"&gt;Tax benefit (expenses) at U.S. statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;(553&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zjikzHcxF6cc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;553&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_zjYUFzRpsl9k" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Tax benefit (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The tax effects of temporary differences that give
rise to significant portions of the net deferred tax assets are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zvc7OXFbtVG6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_zbQMTTBW5xm5"&gt;&lt;b style="display: none"&gt;Schedule of deferred taxes&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20260731_zYZPHlKEKFe7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;July 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zrSQgfNd4Cn5" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%; text-align: left"&gt;Net operating loss&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;23,631&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zh7ueRuBOcRb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(23,631&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DeferredTaxAssetsNet_iI_d0_zm4lk9XK6Dvc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The Company has accumulated approximately $&lt;span id="xdx_906_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260731_zkBssv83wf19"&gt;112,530&lt;/span&gt;
of net operating losses (&#x201c;NOL&#x201d;) carried forward to offset future taxable income up to 20 years, if any, in future years which
begin to expire in year 2038. In assessing the realization of deferred tax assets, management considers whether it is more likely than
not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent
upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers
the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.
Based on the assessment, management has established a full valuation allowance against all of the deferred tax asset relating to NOLs
for every period because it is more likely than not that all of the deferred tax asset will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000376">&lt;table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zLdvgYk5Ltj7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Tax expenses)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_zdgVJX7bFcx7"&gt;&lt;b style="display: none"&gt;Reconciliation of income tax&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20260501__20260731_z6g0yEDZ5Bu7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;July 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_znbNbNQAu9Rb" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%; text-align: left"&gt;Tax benefit (expenses) at U.S. statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;(553&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zjikzHcxF6cc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Change in valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;553&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_d0_zjYUFzRpsl9k" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Tax benefit (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
      contextRef="From2026-05-01to2026-07-31"
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    <us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
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    <us-gaap:IncomeTaxExpenseBenefit
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      id="Fact000382"
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    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000384">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zvc7OXFbtVG6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Deferred taxes)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;span id="xdx_8B2_zbQMTTBW5xm5"&gt;&lt;b style="display: none"&gt;Schedule of deferred taxes&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20260731_zYZPHlKEKFe7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"&gt;July 31, 2026&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zrSQgfNd4Cn5" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="width: 83%; text-align: left"&gt;Net operating loss&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;23,631&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zh7ueRuBOcRb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(23,631&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--DeferredTaxAssetsNet_iI_d0_zm4lk9XK6Dvc" style="vertical-align: bottom; background-color: rgb(238,238,238)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2013;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
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      id="Fact000386"
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    <us-gaap:DeferredTaxAssetsValuationAllowance
      contextRef="AsOf2026-07-31"
      decimals="0"
      id="Fact000388"
      unitRef="USD">23631</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsNet
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      decimals="0"
      id="Fact000390"
      unitRef="USD">0</us-gaap:DeferredTaxAssetsNet>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2026-07-31"
      decimals="0"
      id="Fact000391"
      unitRef="USD">-112530</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2026-05-01to2026-07-31" id="Fact000393">&lt;p id="xdx_80B_eus-gaap--SubsequentEventsTextBlock_zPLemUcYuyL5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;NOTE 8 &#x2013; &lt;i&gt;&lt;span id="xdx_822_zKy80AB0vEfe"&gt;SUBSEQUENT EVENTS&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In accordance with ASC 855-10 the Company has analyzed
its operations subsequent to July 31, 2026 to the date these financial statements were issued, and has determined that it does not have
any material subsequent events to disclose in these financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The extent of the impact of the coronavirus (&#x201c;COVID-19&#x201d;)
outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak
and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot
be predicted. If the overall economy is impacted for an extended period, the Company&#x2019;s future operating results may be materially
adversely affected.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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</xbrl>
