NOTE 13 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, we have analyzed events and transactions that occurred subsequent to September 30, 2025, through the date these financial statements were issued and have determined that we do not, aside from the following, have any other material subsequent events to disclose or recognize in these financial statements.

On October 24, 2025, the holder of promissory notes dated January 6, 2021, and September 20,2021 entered into an Exchange Agreement where the holder may exchange any part or all of the outstanding principal and accrued interest into a number of common shares equal to the exchange amount divided by the previous 30 trading day’s lowest traded price of the shares.

On November 10, 2025, the holder of promissory notes elected to exchange $22,800 of the promissory note into 600,000 shares of the common stock at exchange price of $0.038 per share.