What changed in this filing

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Item 4. Controls and Procedures

2025-11-14 compared with 2025-11-14 · 32 added, 30 removed, 7 unchanged (90% of the section changed)

and Procedures

Evaluation of Disclosure

Controls and Procedures

Disclosure controls and

procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted

under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required

to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our

Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar functions,

as appropriate, to allow timely decisions regarding required disclosure.

Under the supervision of and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer

(the “Certifying Officers”), we conducted an evaluation of the effectiveness of the design and operation of our disclosure

controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of September 30, 2025.

Based on that evaluation,

our Certifying Officers have concluded that our disclosure controls and procedures were not effective as of that date, because the Company

has not yet established formal internal control processes and segregation of duties due to its limited operations prior to the completion

of its initial public offering.

Management intends to design and implement formal disclosure controls and procedures upon completion of

the offering and as the Company commences full operations.

This conclusion does not reflect a material weakness in our financial statements

as presented herein, which management believes are fairly stated in all material respects, but rather reflects that our internal control

environment is still in the development stage.

Disclosure controls

and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or

submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s

rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information

required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including

our Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar

functions, as appropriate, to allow timely decisions regarding required disclosure.

Under the supervision

of and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer (the “Certifying

Officers”), we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures,

as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as of June 30, 2025.

Based on that evaluation, our Certifying Officers

have concluded that our disclosure controls and procedures were not effective as of that date, because the Company has not yet established

formal internal control processes and segregation of duties due to its limited operations prior to the completion of its initial public

Management intends to design and implement formal disclosure controls and procedures upon completion of the offering and as

the Company commences full operations.

This conclusion does not reflect a material weakness in our financial statements as presented herein,

which management believes are fairly stated in all material respects, but rather reflects that our internal control environment is still

in the development stage.

Changes in Internal

Control over Financial Reporting

The Company is in the process of developing its internal control over financial reporting.

During the quarter ended September 30, 2025, there

were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially

affect, such controls.

Because the Company has not yet completed the design and implementation of its internal control framework due to

its limited operations prior to the completion of its initial public offering, management will continue to evaluate and implement appropriate

internal control procedures as operations commence following the offering.

The Company is in the

process of developing its internal control over financial reporting.

During the quarter ended June 30, 2025, there were no changes in

our internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, such controls.

Because the Company has not yet completed the design and implementation of its internal control framework due to its limited operations

prior to the completion of its initial public offering, management will continue to evaluate and implement appropriate internal control

procedures as operations commence following the offering.

PART II - OTHER INFORMATION

1 unchanged sentence

Factors that could cause

our actual results to differ materially from those in this report include the risk factors described in our final prospectus for its Initial

Public Offering filed with the SEC.

As of the date of this Quarterly Report, there have been no material changes to the risk factors disclosed

in our Form S-1 as filed on September 24, 2025.

our actual results to differ materially from those in this report include the risk factors described in our final prospectus for its

Initial Public Offering filed with the SEC.

As of the date of this Quarterly Report, there have been no material changes to the risk

factors disclosed in our Form S-1 as filed on September 24, 2025.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures