Note 9 – RELATED PARTY TRANSACTIONS AND DEBT FORGIVENESS

During the year ended December 31, 2025, Cheung Lam Hung, the Company’s director and controlling shareholder, provided non-interest-bearing advances to the Company for operating expenses. On April 25, 2025, Mr. Cheung agreed to forgive $35,966 of amounts owed by the Company. In addition, during 2025, the principal and accrued interest on promissory notes payable to Zeroblast Services Limited were fully discharged. The aggregate carrying amount of the related-party obligations forgiven during 2025 was $151,710. Based on the substance of the transactions and the relationship of the creditors to the Company, the Company accounted for the $151,710 debt forgiveness as an in-substance capital contribution and recorded the amount in additional paid-in capital rather than other income. No cash consideration was paid by the Company in connection with the forgiveness.