BALANCE SHEETS - USD ($)	May 31, 2026	May 31, 2025
Current assets
Cash	$ 34,500	$ 0
Prepaid expenses	30,000	0
Accounts receivable	39,700	27,200
Total current assets	104,200	27,200
Non-Current assets
Intangibles	27,778	32,400
Equipment (net)	8,867	13,933
Total Non-Current assets	36,645	46,333
TOTAL ASSETS	140,845	73,533
Current Liabilities
Accrued expenses	0	32,400
Accounts payable	41,428	0
Short-term loans from shareholder	3,109	0
Unearned Revenue	65,563	25,016
Total Current Liabilities	110,100	57,416
Non-Current Liabilities	0	0
Total Liabilities	110,100	57,416
Stockholders’ Equity (Deficit)
Common stock, $0.02 par value, 90,000,000 shares authorized; 5,000,000 shares issued and outstanding	100,000	100,000
Additional Paid-In-Capital	15,200	15,200
Accumulated Deficit	(84,455)	(99,083)
Total Stockholders’ equity (deficit)	30,745	16,117
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 140,845	$ 73,533

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-2