2 unchanged sentences
BALANCE SHEETS
−Removed: July 31, 2023
Current Assets
14 unchanged sentences
Stockholders’ Equity
−Removed: Common stock, $ 0.0001
−Removed: par value, 75,000,000
−Removed: shares authorized;
−Removed: and 3,567,750 shares issued and outstanding July 31, 2023 and January 31, 2023 respectively;
+Added: Common stock, $ 0.0001 par value, 75,000,000 shares authorized;
+Added: 3,632,750 and 3,567,750 shares issued and outstanding October 31, 2023 and January 31, 2023 respectively;
Additional paid-in-capital
6 unchanged sentences
STATEMENT OF OPERATIONS (Unaudited)
−Removed: July 31, 2023
−Removed: July 31, 2022
−Removed: July 31, 2023
−Removed: July 31, 2022
+Added: October 31, 2023
+Added: October 31, 2022
+Added: October 31, 2023
+Added: October 31, 2022
OPERATING EXPENSES
14 unchanged sentences
Inception, January 10, 2022
−Removed: Shares issued for cash at $0.0001 per share
−Removed: on January 10, 2022
+Added: Shares issued for cash at $0.0001 per share on January 10, 2022
Net loss for the year ended January 31, 2022
16 unchanged sentences
Balance, July 31, 2023
+Added: Net loss for the period ending October 31, 2023
+Added: Balance, October 31, 2023
The accompanying notes are an integral part of
2 unchanged sentences
STATEMENT OF CASH FLOWS (Unaudited)
−Removed: July 31, 2023
−Removed: July 31, 2022
+Added: October 31, 2023
+Added: October 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
19 unchanged sentences
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
−Removed: SINCE INCEPTION ON JANUARY 10, 2022 TO JULY
+Added: SINCE INCEPTION ON JANUARY 10, 2022 TO OCTOBER
NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION
12 unchanged sentences
As reflected in the financial statements, the
−Removed: Company had an accumulated deficit from Inception of $ 57,933 at July 31, 2023.
+Added: Company had an accumulated deficit from Inception of $ 62,395 at October 31, 2023.
The Company had net loss of $4,462 for the three months
−Removed: ended July 31, 2023.
−Removed: The Company has Promissory Notes on a balance sheet of $ 41,000 at July 31, 2023.
+Added: ended October 31, 2023.
+Added: The Company has Promissory Notes on a balance sheet of $ 41,000 at October 31, 2023.
These factors raise substantial
34 unchanged sentences
results are not necessarily indicative of the results that may be expected for a full year or any other interim period.
+Added: In accordance
+Added: with ASC 606, revenue is measured based on a consideration specified with a customer and recognized when we satisfy the performance obligation
+Added: specified with a customer.
+Added: During the period ended October
+Added: 31 , 2023, we have generated $ 3,600 revenue .
Use of Estimates
15 unchanged sentences
Term of amortization – 60 months ( 5 years).
−Removed: Since Inception to July 31, 2023 the company’s
+Added: Since Inception to October 31, 2023 the company’s
accumulated amortization was $ 14,695 .
2 unchanged sentences
as per contract the company has to pay interest of 10% annually.
−Removed: As of July 31, 2023 the Company’s Interest payable is $ 6,330 .
+Added: As of October 31, 2023 the Company’s Interest payable is $ 7,355 .
Fair Value of Financial Instruments
23 unchanged sentences
shares if their effect is anti-dilutive.
−Removed: As of July 31, 2023, there were no potentially
+Added: As of October 31, 2023, there were no potentially
dilutive debt or equity instruments issued or outstanding.
7 unchanged sentences
NOTE 4 – LOAN FROM DIRECTOR
−Removed: As of July 31, 2023, the Company owed $ 17,244
+Added: As of October 31, 2023, the Company owed $ 19,644
to the Company’s sole director, Wiktor Moroz for the Company’s working capital purposes.
8 unchanged sentences
shares of common stock to a director for services rendered estimated to be $ 250 at $0.0001 per share.
−Removed: In July of 2022, the Company issued 167,500
−Removed: common shares to few individuals at $0.02 per share in consideration of $ 3,350 .
+Added: In July of 2022, the Company issued 167,500 common
+Added: shares to few individuals at $0.02 per share in consideration of $ 3,350 .
There were 2,667,500 shares of common stock issued
11 unchanged sentences
There were 3,632,750 shares of common stock issued
−Removed: and outstanding as of July 31, 2023.
+Added: and outstanding as of October 31, 2023.
NOTE 6 – COMMITMENTS AND CONTINGENCIES
13 unchanged sentences
statutory rate at 21% for the period ended as follows:
−Removed: Schedule of income tax benefit (expense)
−Removed: July 31, 2023
+Added: Schedule of income tax expense
+Added: October 31, 2023
Tax benefit (expenses) at U.S.
4 unchanged sentences
portions of the net deferred tax assets are as follows:
−Removed: Schedule of deferred taxes
−Removed: July 31, 2023
+Added: Schedule of deferred tax assets
+Added: October 31, 2023
Net operating loss
14 unchanged sentences
In accordance with ASC 855-10 the Company has
−Removed: analyzed its operations subsequent to July 31, 2023 to the date these financial statements were issued, and has determined that it does
−Removed: not have any material subsequent events to disclose in these financial statements.
+Added: analyzed its operations subsequent to October 31, 2023 to the date these financial statements were issued, and has determined that it
+Added: does not have any material subsequent events to disclose in these financial statements.
The extent of the impact of the coronavirus (“COVID-19”)
5 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.