Item 4. Controls and Procedures
Item 4. Controls and Procedures.
Evaluation of Disclosure Controls and Procedures
Our Chief Executive Officer and
Chief Financial Officer (the “Certifying Officers”) are responsible for establishing and maintaining disclosure controls and
procedures for the Company. The Certifying Officers have designed such disclosure controls and procedures to ensure that material information
is made known to them, particularly during the period in which this Report was prepared.
The Certifying Officers are responsible
for establishing and maintaining adequate internal control over financial reporting for the Company and used the “Internal Control
over Financial Reporting Integrated Framework” issued by the Committee of Sponsoring Organizations (“COSO”) to conduct
an extensive review of the Company’s “disclosure controls and procedures” (as defined in the Exchange Act, Rules 13a-15(e)
and 15-d-15(e)) as of the end of each of the periods covered by this Report (the “Evaluation Date”). Based upon that evaluation,
the Certifying Officers concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective in ensuring that
the information we were required to disclose in reports that we file or submit under the Securities and Exchange Act of 1934, as amended,
is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. The deficiency is attributed
to the Company not having adequate resources to address complex accounting matters. This control deficiency will be monitored, and attention
will be given to this matter as we grow.
The Certifying Officers based
their conclusion on the fact that the Company has identified a material weakness in controls over financial reporting, detailed above.
We expect to be deficient in our disclosure controls and procedures until sufficient capital is available to hire the appropriate internal
accounting staff.
Changes in Internal Controls
There have been no changes in
our internal controls over financial reporting during the nine months ended March 31, 2026, that have materially affected or are reasonably
likely to materially affect our internal controls.
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PART II — OTHER INFORMATION
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.