Quarterly Report for Quarter Ending June 30, 2025 (Form 10-Q)

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward Looking Statements

This "Management's Discussion and Analysis of Financial Condition and Results of Operations" (MD&A) is intended to provide an understanding of our financial condition, change in financial condition, cash flow, liquidity and results of operations. The following MD&A discussion should be read in conjunction with the financial statements and notes to those statements that appear elsewhere in this Form 10-Q and in the Company's S-1 Registration Statement. The following discussion contains forward-looking statements that reflect the Company's plans, estimates and beliefs. The Company's actual results could differ materially from those discussed or referred to in the forward-looking statements. Factors that could cause or contribute to any differences include, but are not limited to, those discussed under the caption "Forward-Looking Information and Factors That May Affect Future Results" and under Part I, Item 1A, of the Company's Annual Report on Form 10-K under the heading "Risk Factors."

GENERAL OVERVIEW

We are a full-service multi-media Company with a multi-operational approach focusing on Business Ready Opportunities through our ready to sell Business modules, Website and mobile app technology integration design and development, SEO (Search Engine Optimization) and Social Media Integration, and online video and photography content development and distribution. In addition, the company owns the licensing rights to the Pro Sun Lighting system for residential and commercial use, which we market to distributors. Websites are a unique mix of textual content, photos, sometimes video, and often apps, which are designed as plug-ins to websites or for mobile devices, aiding in the conveyance of a website's message, whether it be business related or personal. We offer products and solutions to help our customers stand out in the ever-changing internet environment. We have been capitalized through cash flows from operations and the proceeds from a Private Placement offering.

For the six months ended June 30, 2025, we had gross revenues of $69,116 of which a majority was derived from multi-media work (website design and SEO). For the six months ended June 30, 2025, we had total operating expenses of $79,362 and a net loss of $23,598.

For the year ended December 31, 2024, we had gross revenues of $132,974 of which $102,974 was derived primarily from multi-media work (website design and SEO) and marketing revenue of $30,000. For the year ended December 31, 2024, we had total expenses of $139,295 and a net loss of $23,000.

Our plans are to continue to market our services for the integration of video with website design, SEO services, Business module sales, and the sale of licensing rights to the Pro Sun Lighting system. We may also seek equity financing in the future. At this time, we have no arrangements for any funding source. In addition, we are seeking potential acquisitions that fit within our business model. At this time, we have not entered into any agreements with any entities.

Significant Accounting Policies and Estimates

Management's Discussion and Analysis of Financial Condition and Results of Operations discusses the Company's financial statements which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experiences and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Revenue Recognition

Revenue consists substantially of fees earned from our services for the integration of video with website design, SEO services, Business module sales, and the sale of licensing rights to the Pro Sun Lighting system. We recognize revenue from a sale of services or licensing arrangement when all of the following conditions are met: non-refundable payment for licensing rights per a contract or; persuasive evidence of a sale or licensing arrangement with a customer exists; the licensing rights, in accordance with the terms of the agreement, has been delivered or is available for immediate and unconditional delivery; the license period of the arrangement has begun, and the customer can begin its exploitation, exhibition, or sale; the arrangement fee is fixed or determinable; and collection of the arrangement fee is reasonably assured. We recognize revenue from website sales, the integration of video with website design, SEO services, Business module sales, and the sale of licensing rights to the Pro Sun Lighting system when the following criteria are met: persuasive evidence of an arrangement exists, a non-refundable contract, the delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured upon invoicing for work.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires us to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Results of Operations

For the Three and Six Months Ended June 30, 2025 Compared to the Three and Six Months Ended June 30, 2024

For the six months ended June 30, 2025

For the six months ended June 30, 2025, we had gross revenues of $69,116 which was derived primarily from multi-media work (website design and SEO). The decrease in revenues was primarily due to reduced project volume. For the six months ended June 30, 2025, we had total expenses of $80,889 consisting of cost of goods sold of $11,825, advertising and marketing of $4,837, depreciation and amortization expense of $720, professional fees of $31,740, consulting fees of $20,800, interest expense of $1,527, and general and administrative expense of $21,265 resulting in a net loss of $23,598.

For the six months ended June 30, 2024

For the six months ended June 30, 2024, we had gross revenues of $76,044 which was derived primarily from multi-media work (website design and SEO). For the six months ended June 30, 2024, we had total expenses of $86,271 consisting of cost of goods sold of $13,694, advertising and marketing of $32,393, depreciation and amortization expense of $720, professional fees of $13,000, consulting fees of $25,200, interest expense of $1,749, and general and administrative expense of $13,209 resulting in a net loss of $23,921.

For the three months ended June 30, 2025

For the three months ended June 30, 2025, we had gross revenues of $39,761 which was derived primarily from multi-media work (website design and SEO). For the three months ended June 30, 2025, we had total expenses of $45,059 consisting of cost of goods sold of $6,643, advertising and marketing of $2,359, depreciation and amortization expense of $360, professional fees of $18,850, consulting fees of $12,400, interest expense of $798, and general and administrative expense of $10,447 resulting in a net loss of $12,096.

For the three months ended June 30, 2024

For the three months ended June 30, 2024, we had gross revenues of $25,164 which was derived primarily from multi-media work (website design and SEO). For the three months ended June 30, 2024, we had total expenses of $50,978 consisting of cost of goods sold of $6,930, advertising and marketing of $26,922, depreciation and amortization expense of $360, consulting fees of $12,600, interest expense of $1,020, and general and administrative expense of $3,146 resulting in a net loss of $25,814.

Liquidity and Capital Resources

For the six months ended June 30, 2025 compared to the six months ended June 30, 2024

During the six months ended June 30, 2025, we used $(1,400) in cash from operating activities compared to $(19,775) used in cash from operating activities during the six months ended June 30, 2024.

For the six months ended June 30, 2025, we had $0 from investing activities, compared to $18,486 from investing activities during six months ended June 30, 2024, which resulted from the repayment of a loan.

The Company has insufficient cash resources available to fund its primary operations. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern and therefore, there is substantial doubt about the Company's ability to continue as a going concern. As of June 30, 2025 and December 31, 2024, the Company had an accumulated deficit of $396,368 and $372,770, respectively. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is dependent upon its ability, and will continue to attempt, to secure equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.

Plan of Operation

We plan to continue to market sale of website design, multi-media services, focusing on the integration of video with website design, SEO services, business modules and the licensing rights to the Pro Sun Lighting system. We may also seek equity financing in the future. Currently, we have no arrangements for any funding source. In addition, we are seeking potential acquisitions that fit within our business model. Currently, we have not entered into any agreements with any entities.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts for amounts and classification of liabilities that might result from this uncertainty.

If we do not receive any additional revenue or receive additional funding we would not have the ability to implement our business plan. The Company has no agreements in place with its shareholders, officer and director or with any third parties to fund operations. The Company has not negotiated nor has available to it any other third party sources of liquidity.

The Company has no, current, off balance sheet arrangements and does not anticipate entering into any off balance sheet arrangements that are reasonably likely to have a current or future effect on our financial condition.

Marketing and Sales efforts:

Our marketing efforts will primarily be related to marketing website design, multimedia services, SEO services, business modules and the sale of licensing rights to the Pro sun Lighting system.

We plan on optimizing Search Engine Optimization ("SEO") work and internet marketing and subsequently believe sales will be initially supported through our website. We also plan on engaging a call center to develop an interest in our products within the next fiscal year. Successful implementation of our business strategy depends on factors specific to the further development of our products, regulations regarding equities trading, additional financing through equity or debt sources, and numerous other factors that may be beyond our control. Adverse changes in the following factors could undermine our business strategy and have a material adverse effect on our business, financial condition, and results of operations and cash flow: