SUBSEQUENT EVENTS	3 Months Ended
Apr. 30, 2026
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	Note 7 – SUBSEQUENT EVENTS The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of April 30, 2026, through the date the financial statements were issued. Based on our evaluation, no material subsequent events have occurred that require disclosure or adjustment other than as described below. On May 18, 2026, the Company entered into a deferred payment agreement regarding its amounts payable to a related party for the amount of $2,411,000, whereby both parties agreed to defer collection efforts for a period of twenty -four (24) months from May 18, 2026 (see Note 4).

The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 855
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/855/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 855
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483399/855-10-50-2

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