Note 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern. As of July 31, 2026, the Company had cash of $13,367, total current assets of $14,822, and total current liabilities of $2,266,051, resulting in a working capital deficit of $2,251,229. The Company incurred a net loss of $231,661 and positive cash flows from operating activities of $11,283 for the six months ended July 31, 2026. The Company also has an accumulated deficit of $5,928,532 as of July 31, 2026.

The Company’s minimal cash balance, recurring operating losses, and significant working capital deficit raise substantial doubt about its ability to continue as a going concern within one year after the financial statements are issued. The Company has historically financed its operations through advances from related parties and equity issuances. Management plans to continue seeking additional capital through equity financing, strategic partnerships, and related-party support in order to fund operating expenses and meet its obligations as they become due. However, there can be no assurance that such financing will be available on acceptable terms, or at all. Based on current cash resources of $13,367 as of July 31, 2026, management estimates that the Company’s existing cash is not sufficient to fund operations without additional financing. In addition, a substantial portion of the Company’s liabilities, including related-party payables and advances, are unsecured, non-interest-bearing, and payable on demand. The loan payable to related party is unsecured and non- interest -bearing. The Company does not have formal repayment agreements in place as it relates to the related party advances, and if such obligations were called, the Company would not have sufficient liquidity to satisfy them. The accounts payable to a related party is subject to a deferral agreement dated May 18, 2026 and the related party has agreed to defer collection until May 18, 2028. See Note  4. 

Management has concluded that its plans, which depend on obtaining financing that is not within the Company’s control, cannot be considered probable of being effectively implemented and therefore do not alleviate the substantial doubt about the Company’s ability to continue as a going concern. Management evaluated the Company’s ability to continue as a going concern for the one-year period following the date these financial statements are issued. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.