Annual Report for Fiscal Year Ending April 30, 2026 (Form 10-K)

Management's Discussion and Analysis of Financial Condition and Results of Operations.

Employees and Employment Agreements

At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

Results of Operation

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

For the years ended April 30, 2026 and April 30, 2025

		Year ended April 30, 2026 (Audited)				Year ended April 30, 2025 (Audited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)		$	(40,926	)		$	(14,703	)
Adjustments to reconcile net loss to net cash used in operating activities:
Accrued Accumulated amortization			9,100				4,550
Changes in assets and liabilities:							-
CASH FLOWS USED IN OPERATING ACTIVITIES		$	(31,826	)		$	(10,153	)

Liquidity and Capital Resources

		As of April 30, 2026 (Audited)				As of April 30, 2025 (Audited)
ASSETS
Current Assets
Escrow account		$	5,041			$	19,520
Total Current Assets			5,041				19,520
Non- Current Assets
Intangible Assets
Mobile Application			45,500				45,500
Accumulated Depreciation			(13,650	)			(4,550	)
Website Development, net			134				134
Total Non-Current Intangible Assets			31,984				41,084
Total Assets		$	37,025			$	60,604

Operating Activities

		Year ended April 30, 2026 (Audited)				Year ended April 30, 2025 (Audited)
CASH FLOWS FROM OPERATING ACTIVITIES
Revenue		$	12,000			$	26,015
General and Administrative Expenses			52,926				40,718
Website development			-				-
CASH FLOWS USED IN OPERATING ACTIVITIES		$	(40,926	)		$	(14,703	)

Cash Flows from Investing Activities

We have not generated cash flows from investing activities during the year ended April 30, 2026

We have not generated positive cash flows from investing activities during the year ended April 30, 2025. For the year ended April 30, 2025 we used $45,500 in investing activities.

Cash Flows from Financing Activities

		Year ended April 30, 2026 (Audited)				Year ended April 30, 2025 (Audited)
CASH FLOWS FROM FINANCING ACTIVITIES
Interest payable			4,552				2,276
Note Payable			-				45,500
Accounts Payable- Related Party		$	12,000			$	12,000
Related Party Loans			795				14,207
Proceeds from Sale of Common Stock			-				-
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		$	17,347			$	73,983

Plan of Operation and Funding

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning these loans. We do not have any arrangements in place for any future equity financing.

Off-Balance Sheet Arrangements

As of the date of this Yearly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Going Concern

The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.