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10-K true 2026-06-30 --06-30 2026 false 000-52837 00-0000000 GOLDEN STAR RESOURCE CORP. NV #300 – 500 North Rainbow Blvd Las Vegas NV 89107 (210) 862-3372 No No Yes Yes Non-accelerated Filer true false false false 1070000 7070000 ITEM 1C. CYBERSECURITY The Company recognizes the importance of cybersecurity in safeguarding sensitive information, maintaining operational resilience, and protecting stakeholders’ interests. The Company currently manages cybersecurity risks by utilizing basic security protocols, such as network monitoring and access controls. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250701__20260630_zMRWveUOXiNi">Management is responsible for identifying, considering, and assessing material cybersecurity risks on an ongoing basis, establishing processes to the best of their ability to ensure that such potential cybersecurity risk exposures are monitored, putting in place reasonably appropriate mitigation measures and maintaining cybersecurity programs. Our cybersecurity program is under the direction of our CFO. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleReportToBoardFlag_dbT_c20250701__20260630_zOboMaf8r9ib">Any significant Cyber incidents that they become aware of are reported to the board of directors. The Board of Directors does not have a designated cybersecurity committee, but the Audit Committee receives periodic updates on cybersecurity matters. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250701__20260630_zDbd5DqzEJHg">The Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250701__20260630_zXB4a7cp8EDb">not experienced any material cybersecurity incidents to date. true true The Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250701__20260630_zXB4a7cp8EDb">not experienced any material cybersecurity incidents to date. false 6104 We have audited the accompanying balance sheet of Golden Star Resource Corp. as of June 30, 2026 and 2025 and the related statements of operations, changes in stockholders’ deficit, cash flows, and the related notes (collectively referred to as “financial statements”) for the fiscal years then ended. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2026 and 2025 and the results of its operations and its cash flows for the fiscal years then ended. MICHAEL GILLESPIE & ASSOCIATES, PLLC Vancouver, Washington

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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">1.</td> <td style="text-align: justify">NATURE OF OPERATIONS AND GOING CONCERN</td></tr> </table> Organization The Company was incorporated in the State of Nevada, U.S.A. on April 21, 2006. Exploration Stage Activities The Company has been in the exploration stage since its formation and is primarily engaged in the acquisition and exploration of mining claims. Upon location of a commercial minable reserve, the Company expects to actively prepare the site for its extraction and enter a development stage. Going Concern The general business strategy of the Company is to acquire and explore mineral properties. The continued operations of the Company and the recoverability of mineral property costs is dependent upon the existence of economically recoverable mineral reserves, the ability of the Company to obtain necessary financing to complete the development of its properties, and upon future profitable production. The Company has not generated any revenues or completed development of any properties to date. Further, the Company has a working capital deficit of $948,299 (June 30, 2025 - $888,168), has incurred losses of $1,055,359 since inception, and further significant losses are expected to be incurred in the exploration and development of its mineral properties. The Company will require additional funds to meet its obligations and maintain its operations. There can be no guarantee that the Company will be successful in raising the necessary financing. Management’s plans in this regard are to raise equity financing as required. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. These condensed interim financial statements do not include any adjustments that might result from this uncertainty.

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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">2.</td> <td style="text-align: justify">BASIS OF PRESENTATION </td></tr> </table> The accompanying condensed interim financial statements have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”) in the United States of America (“U.S.”) as promulgated by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) and with the rules and regulations of the U.S Securities and Exchange Commission (“SEC”) for interim financial information. In management’s opinion, the condensed interim financial statements reflect all normal recurring adjustments, which are considered necessary for a fair presentation of the results for the periods shown. The results of operations for the periods presented are not necessarily indicative of the results expected for any future period. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended June 30, 2025, filed with the Securities and Exchange Commission.

<p id="xdx_80D_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zXVndxsYbFQ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">3.</td> <td style="text-align: justify">RECENT ADOPTED AND FUTURE ACCOUNTING STANDARD</td></tr> </table> RECENT ADOPTED ACCOUNTING STANDARD The adoption of recently issued accounting pronouncements did not have a significant impact on the Company’s results of operations, financial position or cash flow statements. RECENT ISSUED ACCOUNTING STANDARDS NOT YET ADOPTED The Company’s management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements. GOLDEN STAR RESOURCE CORP. NOTES TO FINANCIAL STATEMENTS June 30, 2026 (Stated in U.S. Dollars) (Audited)

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">4.</td> <td style="text-align: justify">MINERAL CLAIM INTEREST</td></tr> </table> On August 15, 2013, the Company entered into a Quitclaim Deed (the “Deed”) with Kee Nez Resources, LLC (“Grantor”), a Utah limited liability company. Pursuant to the Deed, the Grantor, in consideration of $10 and other valuable consideration, remise, release, and forever quitclaim unto the Company all of Grantor’s right, title, and interest in and to the GSR group of unpatented lode mining claims situated in Churchill Country, Nevada. As a result, the Company has obtained title to the GSR claims in August 2013. The Company did not incur further expenditures on the property during the period ended March 31, 2026 (June 30, 2025: $nil) due to lack of cash. The value of mineral property was written off in prior years.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">5.</td> <td style="text-align: justify">LOAN PAYABLE</td></tr> </table> Loan payable was payable to non-related parties. The loan amount is unsecured, non-interest bearing and due on demand.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">6.</td> <td style="text-align: justify">DUE TO RELATED PARTIES</td></tr> </table> As of June 30, 2026, due to related parties balance of $489,974 (June 30, 2025: $452,659) represents the combination of the following: <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">a)</td> <td style="text-align: justify">$<span id="xdx_905_eus-gaap--OtherLiabilitiesCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--PrincipalShareholdersMember_z3quY7h6S82e" title="Due to related party">461,974 (June 30, 2025: $<span id="xdx_904_eus-gaap--OtherLiabilitiesCurrent_iI_c20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--PrincipalShareholdersMember_zFdDtmFS4HB" title="Due to related party">424,659) was payable to a principal shareholder’s company, for the operating expenses paid by the related party on behalf of the Company. The loan amount is unsecured, non-interest bearing and due on demand;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">b)</td> <td style="text-align: justify">$<span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z5XRuufoIu7j" title="Due to related party">28,000 (June 30, 2025: $<span id="xdx_900_eus-gaap--OtherLiabilitiesCurrent_iI_c20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zEN57mQ3AB7j" title="Due to related party">28,000) owed to a director of the Company, for the amount of office, travel and telephone expenses paid by the related party on behalf of the Company. The amount is unsecured, non-interest bearing and due on demand.</td></tr> </table>

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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">7.</td> <td style="text-align: justify">CAPITAL STOCK</td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">a)</td> <td style="text-align: justify">On April 24, 2006, the Company issued 6,000,000 common shares at $0.00001 per share to two founding shareholders.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">b)</td> <td style="text-align: justify">On March 28, 2007, the Company closed its public offering and issued additional 1,070,000 common shares at $0.10.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">c)</td> <td style="text-align: justify">The Company has not issued any shares during the period ended June 30, 2026 and year ended June 30, 2025 and it has no stock option plan, warrants or other dilutive securities.</td></tr> </table>

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<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">8.</td> <td style="text-align: justify">SUBSEQUENT EVENTS</td></tr> </table> Management has reviewed subsequent events through September 22, 2026, the date that the financial statements were available to be issued, and note $7,150 was advanced as a related party loan.

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