What changed in this filing

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Item 4. Controls and Procedures

2025-04-14 compared with 2024-10-22 · 33 added, 36 removed, 3 unchanged (96% of the section changed)

Controls and Procedures.

of Disclosure Controls and Procedures:

Our management carried out an evaluation of the effectiveness and design and operation of

our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as

amended (the Exchange Act).

Based on that evaluation, our Chief Executive Officer has concluded that, at August 31, 2024, such disclosure

controls and procedures were not effective.

controls and procedures are controls and other procedures that are 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 the 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 Interim Chief Financial Officer, or persons performing similar functions, as

appropriate, to allow timely decisions regarding required disclosure.

on the Effectiveness of Controls:

Our disclosure controls and procedures are designed to provide reasonable, not absolute, assurance

that the objectives of our disclosure control system are met.

Because of inherent limitations in all control systems, no evaluation of

controls can provide absolute assurance that all control issues, if any, within a company have been detected.

Our Chief Executive Officer

has concluded, based on their evaluation as of the end of the period covered by this Quarterly Report that our disclosure controls and

procedures were not sufficiently effective to provide reasonable assurance that the objectives of our disclosure control system were

in Internal Control over Financial Reporting

have been no changes in our internal controls over financial reporting that occurred during the period ended August 31, 2024, that have

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

our annual report for the year ended November 30, 2023, we identified the following material weakness which is still applicable:

did not implement appropriate information technology controls

our annual report for the year ended November 30, 2023, we identified the following material weaknesses which are no longer applicable:

did not maintain appropriate cash controls – the handling of cash and accounting functions have been segregated and bills require

management approval prior to payment.

Company lacks segregation of duties – beginning in May 2023, the Company began to improve internal controls by hiring additional

resources to ensure appropriate review and oversight.

do not have an audit committee.

During the nine months ended August 31, 2024, the Company

implemented an audit committee.

II – OTHER INFORMATION

Evaluation of Disclosure Controls and Procedures:

Our management carried out an evaluation of the effectiveness and design and operation of our disclosure controls and procedures as

defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as amended (the Exchange Act).

Based on that evaluation,

our Chief Executive Officer has concluded that, at February 28, 2025, such disclosure controls and procedures were not effective.

Disclosure controls and procedures are controls and

other procedures that are 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 the 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 Interim Chief Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required

Limitations on the Effectiveness of Controls:

disclosure controls and procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure control

system are met.

Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that

all control issues, if any, within a company have been detected.

Our Chief Executive Officer has concluded, based on their evaluation

as of the end of the period covered by this Quarterly Report that our disclosure controls and procedures were not sufficiently effective

to provide reasonable assurance that the objectives of our disclosure control system were met.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls

over financial reporting that occurred during the period ended February 28, 2025, that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

In our annual report for the year ended November 30,

2024, we identified the following material weaknesses which are still applicable:

We do not have an audit committee

We did not implement appropriate information technology controls

Management plans to address these material weaknesses

in the coming quarters.

PART II – OTHER INFORMATION

Legal Proceedings.

Risk Factors.

are a smaller reporting company and, therefore, we are not required to provide information required by this item.

We are a smaller reporting company

and, therefore, we are not required to provide information required by this item.

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