Note 13 – Subsequent Events

Management has evaluated all subsequent events in accordance with ASC 855-10, Subsequent Events, through October 8, 2026, the date the financial statements were issued. No subsequent events requiring recognition or disclosure were identified during this period, other than the following:

On July 6, 2026, the Company entered into a promissory note with a non-related party for a period of one-year at 10% annual interest in the amount of $10,000. The Company is required to issue 4,000 shares as an inducement for this note.

On August 5, 2026, the Company entered into a convertible note for a period of one-year at 6% annual interest in the amount of $170,000.

On August 21, 2026, the Company issued 10,000 shares of common stock for the three note holders that were due as inducement for entering into the notes. 6,000 of these shares were accrued as of June 30, 2026.

Subsequent to June 30, 2026, the Company accrued an additional $5,894 of fees under the credit card facility with the Company’s Chief Executive Officer, based on monthly closing balances of $19,746 and $19,545 at the July 27, 2026 and August 27, 2026 statement closing dates. The balance remains in excess of the $15,000 limit, no fees have been paid, and the facility matures on October 15, 2026.

On August 20, 2026, the two convertible promissory notes payable to C/M Capital Master Fund, LP in the original principal amounts of $150,000 and $225,000 matured and were not repaid, and the Company is therefore in default under those notes.