What changed in this filing

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Item 4. Controls and Procedures

2025-05-12 compared with 2024-10-31 · 31 added, 29 removed, 71 unchanged (46% of the section changed)

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

8 unchanged sentences

Report on Internal Control over Financial Reporting

Our management, with

the participation of our principal executive officer and principal financial officer, is responsible for establishing and maintaining

adequate internal control over our financial reporting.

Our management, with the

participation of our principal executive officer and principal financial officer, is responsible for establishing and maintaining adequate

internal control over our financial reporting.

Our internal control system was designed to provide reasonable assurance to management

18 unchanged sentences

Control over Financial Reporting

There was no change in

the Company’s internal control over financial reporting that occurred during the quarter ended September 30, 2024, that has materially

affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Management's Assessment Regarding Internal

Control Over Financial Reporting

There was no change in the

Company’s internal control over financial reporting that occurred during the quarter ended March 31, 2025, that has materially affected,

or is reasonably likely to materially affect, our internal control over financial reporting.

Management's Assessment Regarding Internal Control

Over Financial Reporting

At the end of the period

10 unchanged sentences

as appropriate, to allow for accurate and timely decisions regarding required disclosure.

Disclosure controls and

procedures were not effective due primarily to a material weakness in the segregation of duties in the Company’s internal control

of financial reporting as discussed below.

Internal Control

over Financial Reporting

Disclosure controls and procedures

were not effective due primarily to a material weakness in the segregation of duties in the Company’s internal control of financial

reporting as discussed below.

Internal Control over

Financial Reporting

Management is responsible

4 unchanged sentences

purposes in accordance with accounting principles generally accepted in the United States of America

Management conducted

an evaluation of the design and operation of our internal control over financial reporting as of the end of the period covered by this

report, based on the criteria in a framework developed by the Company’s management pursuant to and in compliance with the criteria

This evaluation included review of the documentation of controls, evaluation of the design effectiveness of controls, walkthroughs

of the operating effectiveness of controls and a conclusion on this evaluation.

Based on this evaluation, management has concluded that

our internal control over financial reporting was not effective, because management identified a material weakness in the Company’s

Management conducted an evaluation

of the design and operation of our internal control over financial reporting as of the end of the period covered by this report, based

on the criteria in a framework developed by the Company’s management pursuant to and in compliance with the criteria established.

This evaluation included review of the documentation of controls, evaluation of the design effectiveness of controls, walkthroughs of

the operating effectiveness of controls and a conclusion on this evaluation.

Based on this evaluation, management has concluded that our

internal control over financial reporting was not effective, because management identified a material weakness in the Company’s

internal control over financial reporting related to the segregation of duties as described below.

While the Company does

adhere to internal controls and processes that were designed, it is difficult with a very limited staff to maintain appropriate segregation

of duties in the initiating and recording of transactions, thereby creating a segregation of duties weakness.

While the Company does adhere

to internal controls and processes that were designed, it is difficult with a very limited staff to maintain appropriate segregation of

duties in the initiating and recording of transactions, thereby creating a segregation of duties weakness.

(i) the significance

11 unchanged sentences

have been and continue to be in use at the Company.

PART II – OTHER

PART II – OTHER INFORMATION

Legal Proceedings

During the period ending September 30, 2024, we

are not a party to any material or legal proceeding, and, to our knowledge, none is contemplated or threatened.

During the period ending March 31, 2025, we are not

a party to any material or legal proceeding, and, to our knowledge, none is contemplated or threatened.

We are a smaller reporting company and, as a result,

are not required to provide the information under this item.

Please review the risk factors identified in Item 1.A of our 2024 S-1 registration

Please review the risk factors identified in Item 1.A of our 2024 10-K financial

reporting statement.

Unregistered Sales of Equity Securities

and Use of Proceeds

During the three months ended September 30, 2024,

the Company did not sell any unregistered securities.

During the three months ended March 31, 2025, the

Company did not sell any unregistered securities.

Defaults Upon Senior Securities

3 unchanged sentences

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