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EQUIPMENT (NET)
12 Months Ended
May 31, 2026
Property, Plant, and Equipment [Abstract]  
EQUIPMENT (NET)

NOTE 4 – EQUIPMENT (NET)

 

During the fiscal year ended May 31, 2025, the Company received a non-cash contribution of office equipment from its Chief Executive Officer with a total estimated fair value of $15,200. The contributed assets primarily consist of technology-related equipment, including a laptop computer, desktop workstation, monitors, mobile device, and related peripheral devices.

 

The Company depreciates its equipment using the straight-line method over an estimated useful life of three years.

 

As of May 31, 2026, equipment consisted of the following:

Schedule of equipment    
Description  Amount 
Equipment, at cost  $15,200 
Accumulated depreciation   (6,333)
Net book value  $8,867 

 

Depreciation expense is included in general and administrative expenses in the accompanying statement of operations.