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INCOME TAXES
 12 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 9 – INCOME TAXES

 

The components of the Company’s provision for federal income tax for the fiscal year ended June 30, 2026 and the year ended June 30, 2025 consist of the following:

Schedule of components of income tax       
  

June 30,

2026

  

June 30,

2025

 
Federal income tax benefit attributable to:          
Current operations  $75,448   $28,767 
Less: valuation allowance   (75,448)   (28,767)
Net provision for federal income taxes  $–   $– 

 

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: 

Schedule of components of deferred tax assets        
  

June 30,

2026

  

June 30,

2025

 
Deferred tax asset attributable to:          
Net operating loss carryover  $15,844   $6,041 
Less: valuation allowance   (15,844)   (6,041)
Net deferred tax asset  $–   $– 

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $104,215 as of June 30, 2026, for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

 

 

 

 

For the fiscal year ended June 30, 2026, taxable income/loss and accrued income taxes by jurisdiction are as follows:

         
Jurisdiction  Taxable Income/Loss (USD)   Accrued Income Taxes (USD) 
United States  $(75,448)  $– 
Total  $(75,448)  $– 

 

 

Reconciliation of Effective Income Tax Rate

Schedule of income tax reconciliation      
Item  Total Amount
($)		  % of Income (Loss)
Before Income Taxes
Tax at U.S. federal statutory rate   (15,844)   21.00% 
Effect of not recognizing deferred tax assets on tax losses   15,844    (21.00%)
Effective income tax expense   –    –