What changed in this filing

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Item 1. Financial Statements

2023-06-05 compared with 2022-12-13 · 125 added, 125 removed, 156 unchanged (62% of the section changed)

2 unchanged sentences

BALANCE SHEETS

October 31, 2022

From January 10, 2022 (Inception) to

January 31, 2022

April 30, 2023

Current Assets

14 unchanged sentences

Stockholders’ Equity

Common stock, $ 0.0001

par value, 75,000,000

shares authorized;

Common stock, $ 0.0001 par value, 75,000,000 shares authorized;

3,632,750 and 3,567,750 shares issued and outstanding respectively;

7 unchanged sentences

STATEMENT OF OPERATIONS (Unaudited)

October 31, 2022

April 30, 2023

April 30, 2022

OPERATING EXPENSES

25 unchanged sentences

Balance, October 31, 2022

Shares issued for cash at $0.02 per share in January, 2023

Net loss for the period ending January 31, 2023

Balance, January 31, 2023

Shares issued for cash at $0.02 per share in April 30, 2023

Net loss for the period ending April 30, 2023

Balance, April 30, 2023

The accompanying notes are an integral part of

2 unchanged sentences

STATEMENT OF CASH FLOWS (Unaudited)

October 31, 2022

April 30, 2023

April 30, 2022

CASH FLOWS FROM OPERATING ACTIVITIES

19 unchanged sentences

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

SINCE INCEPTION ON JANUARY 10, 2022 TO OCTOBER

SINCE INCEPTION ON JANUARY 10, 2022 TO APRIL

NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION

5 unchanged sentences

the development, marketing and business process analysis, problem solving and general business services by our CEO, sole Officer and Director

Our executive and business

office is located at Gieldowa 4A, Warsaw 01-211, Poland, and our telephone number is +48222196622.

GOING CONCERN

The Company’s financial

statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization

of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial

statements, the Company had an accumulated deficit from Inception of $ 23,659 at October 31, 2022.

The Company had net loss of $ 5,575 for

the three months ended October 31, 2022.

The Company has Promissory Notes on a balance sheet of $ 41,000 at October 31, 2022.

These factors

raise substantial doubt about the Company’s ability to continue as a going concern.

Our executive and business office is located at

Gieldowa 4A, Warsaw 01-211, Poland, and our telephone number is +48222196622.

NOTE 2 – GOING CONCERN

The Company’s financial statements have

been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and

liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the

Company had an accumulated deficit from Inception of $ 32,087 at April 30, 2023.

The Company had net loss of $ 9,165 for the three months

ended April 30, 2023.

The Company has Promissory Notes on a balance sheet of $ 41,000 at April 30, 2023.

These factors raise substantial

doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations

7 unchanged sentences

its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

The financial statements

do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification

of liabilities that might be necessary should the Company be unable to continue as a going concern.

The financial statements do not include any adjustments

related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might

be necessary should the Company be unable to continue as a going concern.

The extent of the impact of the coronavirus (“COVID-19”)

6 unchanged sentences

Basis of Presentation

The accompanying financial

statements have been prepared in accordance with generally accepted accounting principles in the United States of America.

The Company’s year-end

is January 31.

The accompanying financial statements have been

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

The Company’s year-end is January 31.

The accompanying unaudited consolidated financial

10 unchanged sentences

Use of Estimates

The preparation of financial

statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect

the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements

and the reported amount of revenues and expenses during the reporting period.

The preparation of financial statements in conformity

with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of

assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount

of revenues and expenses during the reporting period.

Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers

all highly liquid investments with the original maturities of three months or less to be cash equivalents.

The Company issued 2,500,000

common shares for $250 at par value $0.0001 for the purpose of taking care of financial operations for the Company by the director Wiktor

Mobile Application

and Website development - amortization

The Company is using

straight - line amortization for our mobile application and website since they are fully operational as of January 15, 2022.

Mobile Application and

Website – $ 41,000

Term of amortization

– 60 months (5 years)

Since Inception to October

31, 2022 the company’s accumulated amortization was $ 6,499 .

Interest Payable

The Company holds Promissory

note payable of $ 41,000 , as per contract the company has to pay interest of 10% annually.

As of October 31, 2022 the Company’s Interest

payable is $ 3,255 .

Fair Value of Financial

AS topic 820 “Fair

Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair

The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable

in the market.

The Company considers all highly liquid investments

with the original maturities of three months or less to be cash equivalents.

The Company issued 2,500,000 common shares for $250 at par

value $0.0001 for the purpose of taking care of financial operations for the Company by the director Wiktor Moroz.

Mobile Application and Website development

- amortization

The Company is using straight - line amortization

for our mobile application and website since they are fully operational as of January 15, 2022.

Mobile Application and Website – $ 41,000

Term of amortization – 60 months ( 5 years)

Since Inception to April 30, 2023 the company’s

accumulated amortization was $ 10,597 .

Interest Payable Note

The Company holds Promissory note payable of $ 41,000 ,

as per contract the company has to pay interest of 10 % annually.

As of April 30, 2023 the Company’s Interest payable is $ 5,305 .

Fair Value of Financial Instruments

AS topic 820 “Fair Value Measurements and

Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value.

The hierarchy

prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

These tiers include:

2 unchanged sentences

defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

The carrying value of

cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.

Income taxes are computed

using the asset and liability method.

Under the asset and liability method, deferred income tax assets and liabilities are determined

based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently

enacted tax rates and laws.

A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence,

are not expected to be realized.

Basic Income (Loss)

The Company computes

income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”.

Basic loss per share is computed by dividing

net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period.

income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.

Dilutive loss per share excludes

all potential common shares if their effect is anti-dilutive.

As of October 31, 2022,

there were no potentially dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

The carrying value of cash and the Company’s

loan from shareholder approximates its fair value due to their short-term maturity.

Income taxes are computed using the asset and

liability method.

Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences

between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.

A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in

accordance with FASB ASC 260 “Earnings per Share”.

Basic loss per share is computed by dividing net income (loss) available

to common shareholders by the weighted average number of outstanding common shares during the period.

Diluted income (loss) per share

gives effect to all dilutive potential common shares outstanding during the period.

Dilutive loss per share excludes all potential common

shares if their effect is anti-dilutive.

As of April 30, 2023, there were no potentially

dilutive debt or equity instruments issued or outstanding.

Stock-Based Compensation

is accounted for at fair value in accordance with ASC Topic 718.

To date, the Company has not adopted a stock option plan and has not

granted any stock options.

Recent Accounting

Pronouncements

Management does not believe

that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying

financial statements.

Stock-based compensation is accounted for at fair

value in accordance with ASC Topic 718.

To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recent Accounting Pronouncements

Management does not believe that any recently

issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

NOTE 4 – LOAN FROM DIRECTOR

As of October 31, 2022, the Company owed $ 13,244

As of April 30, 2023, the Company owed $ 13,244

to the Company’s sole director, Wiktor Moroz for the Company’s working capital purposes.

4 unchanged sentences

NOTE 5 – COMMON STOCK

The Company has 75,000,000 ,

$0.0001 par value shares of common stock authorized.

On January 10, 2022 the

Company issued 2,500,000 shares of common stock to a director for services rendered estimated to be $ 250 at $0.0001 per share.

In July, the Company

issued 167,500 common shares to few individuals at $0.02 per share in consideration of $ 3,350 .

There were 2,667,500

shares of common stock issued and outstanding as of July 31, 2022.

In October, the Company

issued 625,250 common shares to few individuals at $0.02 per share in consideration of $ 12,505 .

There were 3,292,750

shares of common stock issued and outstanding as of October 31, 2022.

The Company has 75,000,000 , $ 0.0001 par value

shares of common stock authorized.

On January 10, 2022 the Company issued 2,500,000

shares of common stock to a director for services rendered estimated to be $ 250 at $0.0001 per share.

In July, the Company issued 167,500 common shares

to few individuals at $0.02 per share in consideration of $ 3,350 .

There were 2,667,500 shares of common stock issued

and outstanding as of July 31, 2022.

In October, the Company issued 625,250 common

shares to few individuals at $0.02 per share in consideration of $ 12,505 .

There were 3,292,750 shares of common stock issued

and outstanding as of October 31, 2022.

In January, the Company issued 275,000 common

shares to few individuals at $0.02 per share in consideration of $ 5,500 .

There were 3,567,750 shares of common stock issued

and outstanding as of January 31, 2023.

In April, the Company issued 65,000 common shares

to few individuals at $0.02 per share in consideration of $ 1,300 .

There were 3,632,750 shares of common stock issued

and outstanding as of April 30, 2023.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

Our sole officer and

director, Wiktor Moroz, has agreed to provide his own premise under office needs.

He will not take any fee for these premises, it is for

Our sole officer and director, Wiktor Moroz, has

agreed to provide his own premise under office needs.

He will not take any fee for these premises, it is for free use.

NOTE 7 – INCOME TAXES

On December 22, 2017,

the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”).

The legislation significantly

tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a

transition tax on deemed repatriated earnings of foreign subsidiaries.

On December 22, 2017, the President of the United

States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”).

The legislation significantly changes U.S.

among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed

repatriated earnings of foreign subsidiaries.

The Tax Reform Act permanently reduces the U.S.

corporate income

tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018.

The reconciliation of

income tax benefit (expenses) at the U.S.

corporate income tax rate from a maximum

of 35% to a flat 21% rate, effective January 1, 2018.

The reconciliation of income tax benefit (expenses)

statutory rate at 21% for the period ended as follows:

Schedule of income tax benefit (expense)

October 31, 2022

April 30, 2023

Tax benefit (expenses) at U.S.

4 unchanged sentences

portions of the net deferred tax assets are as follows:

Schedule of deferred taxes

October 31, 2022

Schedule of deferred tax assets

April 30, 2023

Net operating loss

13 unchanged sentences

NOTE 8 – SUBSEQUENT EVENTS

In accordance with ASC

855-10 the Company has analyzed its operations subsequent to October 31, 2022 to the date these financial statements were issued, and

has determined that it does not have any material subsequent events to disclose in these financial statements.

The extent of the impact

of the coronavirus (“COVID-19”) outbreak on the financial performance of the Company will depend on future developments, including

the duration and spread of the outbreak and related advisories and restrictions and the impact of COVID-19 on the overall economy, all

of which are highly uncertain and cannot be predicted.

If the overall economy is impacted for an extended period, the Company’s

future operating results may be materially adversely affected.

After October 31, 2022

the Company issued 275,000 common shares to 8 shareholders.

In accordance with ASC 855-10 the Company has

analyzed its operations subsequent to April 30, 2023 to the date these financial statements were issued, and has determined that it does

not have any material subsequent events to disclose in these financial statements.

The extent of the impact of the coronavirus ("COVID-19")

outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak

and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot

be predicted.

If the overall economy is impacted for an extended period, the Company’s future operating results may be materially

adversely affected.

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 1. Financial Statements