What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2026-03-30 compared with 2008-09-15 · 672 added, 361 removed, 5 unchanged (100% of the section changed)

Controls and Procedures

management team, under the supervision and with the participation of our

principal executive officer and our principal financial officer, evaluated

effectiveness of the design and operation of our disclosure controls and

procedures as such term is defined under Rule 13a-15(e) promulgated under

the Securities Exchange Act of 1934, as amended (Exchange Act), as of the last

day of the fiscal period covered by this report, May 31, 2008.

disclosure controls and procedures means our controls and other procedures

are designed to ensure that information required to be disclosed by us in the

reports that we file or submit under the Exchange Act is recorded, processed,

summarized and reported, within the time periods specified in the SEC’s rules

Disclosure controls and procedures include, without limitation,

controls and procedures designed to ensure that information required to be

disclosed by us in the reports that we file or submit under the Exchange Act

accumulated and communicated to management, including our principal executive

and principal financial officer, or persons performing similar functions, as

appropriate to allow timely decisions regarding required disclosure.

this evaluation, our principal executive officer and our principal financial

officer concluded that our disclosure controls and procedures were effective

of May 31, 2008.

principal executive officer and our principal financial officer, are responsible

for establishing and maintaining adequate internal control over financial

reporting, as such term is defined in Exchange Act Rules 13a-15(f).

Management is required to base its assessment of the effectiveness of our

internal control over financial reporting on a suitable, recognized control

framework, such as the framework developed by the Committee of Sponsoring

Organizations (COSO).

The COSO framework, published in Internal

Control-Integrated Framework ,

known as the COSO Report.

Our principal executive officer and our principal

financial officer, have has chosen the COSO framework on which to base its

Based on this evaluation, our management concluded that our internal

control over financial reporting was effective as of May 31, 2008.

annual report on Form 10-K does not include an attestation report of our

registered public accounting firm regarding internal control over financial

Management’s report was not subject to attestation by our registered

public accounting firm pursuant to temporary rules of the Securities and

Exchange Commission that permit us to provide only management’s report in this

annual report on Form 10-K.

were no changes in our internal control over financial reporting that occurred

during the last quarter of 2008 that have materially affected, or are reasonably

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

annual report does not include an attestation report of the company’s registered

public accounting firm regarding internal control over financial reporting.

principal executive officer and our principal financial officer, report

was not subject to attestation by the company’s registered public accounting

firm pursuant to temporary rules of the Securities and Exchange Commission

permit the company to provide only management’s report in this annual report.

be noted that any system of controls, however well designed and operated, can

provide only reasonable and not absolute assurance that the objectives of the

system are met.

In addition, the design of any control system is based in part

upon certain assumptions about the likelihood of certain events.

these and other inherent limitations of control systems, there can be no

assurance that any design will succeed in achieving its stated goals under

potential future conditions, regardless of how remote.

in Internal Control Over Financial Reporting

the fiscal quarter ended May 31, 2008, there were no changes in our internal

control over financial reporting that have materially affected, or are

reasonably likely to materially affect, our internal control over financial

Management evaluated the effectiveness of the Company’s disclosure

controls and procedures as of December 31, 2025 and concluded that they were effective.

Due to the Company’s size, internal controls over financial reporting

may not be as comprehensive as those of larger public companies.

Other Information

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS;

WITH SECTION 16(a) OF THE EXCHANGE ACT.

and Executive Officer

Thomas Kidd as of August 17, 2007 accepted the position of Chief Executive

Officer and a Director of the Company.

Information representing Mr.

President, Chief Executive Officer, and Chief Financial

Executive Officer of the Company will hold office until additional members

officers are duly elected and qualified.

The background and principal

occupations of the sole officer and director of the Company is as

Kidd, Chief Executive Officer, of DoMark

August, 2007, R.

Thomas Kidd is the President and Chief Executive Officer

of SportsQuest, Inc., a Delaware corporation that creates,

develops, owns and manages high end sports events and related operating

From January 2007 until August 2007, Mr.

Kidd was the Chief Executive

Officer of Lextra Management Group, Inc., whose assets were acquired by

SportsQuest, Inc.

Prior thereto from July 2005 through

November 2006 he served as the Chief Executive Officer and

Director of Greens Worldwide Incorporated, a publicly

held company, and its subsidiary U.S.

primarily involved in the development of a new golf organization and

sports enterprise.

Prior thereto, from April

Kidd served as Chief Executive Officer and President of ASGA,

Inc., and the American Senior Golf Association.

For approximately the past thirty (30) years, Mr.

Kidd has been

engaged in various capacities in developing sports organizations including,

among others, two (2) national professional golf tours and one (1) senior golf

Altmann has served as a member of the Board

of Directors of SportsQuest, Inc.

since September 14, 2007.

Altmann has served

as the President of American Lawn keepers since 1996.

WITH SECTION 16(a) OF THE EXCHANGE ACT 9.A.

DIRECTORS AND EXECUTIVE OFFICERS,

PROMOTERS, AND CONTROL PERSONS:

Company is aware that all filings of Form 4 and 5 required of Section 16(a)

the Exchange Act of Directors, Officers or holders of 10% of the Company's

shares have not been timely and the Company has instituted procedures to ensure

compliance in the future.

quarter ended December 31, 2023, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement”

or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

Disclosure Regarding Foreign Jurisdictions that Prevent

Not applicable.

Directors, Executive Officers and Corporate Governance

The Company’s executive officer is:

· Irina Veselinovic – Principal Executive Officer and Principal Financial Officer

· Zoran Cvetojevic – Chairman, Treasurer

We do not maintain insider trading policies and procedures governing the purchase, sale, and/or other dispositions

of our securities by our directors, officers, and employees that we believe are reasonably designed to promote compliance with insider

trading laws, rules, and regulations applicable to us.

We have failed to do so due to limited number of members of management, limited

resources, and the lack of equity awards granted to management.

Executive Compensation

and Principal Position

Compensation-

Executive Officer

Compensation Table

following table sets forth the cash compensation paid by the Company to its

Chief Executive Officer and to all other executive officers for services

rendered from March 31, 2008 through May 31, 2008.

Currently, R.

the Chairman, Chief Executive Officer, President and Principle Financial

SUMMARY COMPENSATION TABLE

OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END TABLE

Shares, Units

Unexercisable

OPTION EXERCISES AND STOCK VESTED TABLE

PENSION BENEFITS TABLE

of Accumulated

Payments During

Executive Officer

NONQUALIFIED DEFERRED COMPENSATION TABLE

Contributions

in Last Fiscal Year

Contributions in

in Last Fiscal

Withdrawals /

Distributions

Executive Officer

DIRECTOR COMPENSATION TABLE

Fees Earned or

Option Awards

Incentive Plan

Executive Officer

ALL OTHER COMPENSATION TABLE

Reimbursements

Contributions

to Retirement and

Executive Officer

PERQUISITES TABLE

Personal Use of

Financial Planning/

Total Perquisites

Other Personal

Executive Officer

POTENTIAL PAYMENTS UPON TERMINATION OR CHANGE IN CONTROL

After Change in

Executive Officer

is also a member of the board of directors of the Company and is not compensated

for those services.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND

following table sets forth certain information regarding beneficial ownership

the common stock as of May 31, 2008 by (i) each person who is known by the

Company to own beneficially more than 5% of the any classes of outstanding

Stock, (ii) each director of the Company, (iii) each of the Chief

Executive Officers and the two (2) most highly compensated executive

officers who earned in excess of $100,000 for all services in all capacities

(collectively, the “Named Executive Officers”) and (iv) all directors and

executive officers of the Company as a group.

number and percentage of shares beneficially owned is determined in accordance

with Rule 13d-3 and 13d-5 of the Exchange Act, and the information is not

necessarily indicative of beneficial ownership for any other purpose and is

based on 12,397,594 shares

beneficially owned as of May 31, 2008.

We believe that each individual or entity

named has sole investment and voting power with respect to the securities

indicated as beneficially owned by them, subject to community property laws,

where applicable, except where otherwise noted.

Unless otherwise stated, the

address of each person;

1809 East Broadway # 125, Oviedo, FL 32795.

Shares Owned (1)

Thomas Kidd & Joan Kidd

East Broadway # 125

not aware of any arrangements that may result in a change in control of the

OF SECURITIES

authorized capital stock consists of 98,800,000 shares of common stock, par

value $ .0001 and 1,200,000 shares of preferred stock, par value $.0001.

shares of our common stock presently outstanding, and any shares of our common

stock issues upon exercise of stock options and/or warrants, will be fully

and non-assessable.

Each holder of common stock is entitled to one vote for

share owned on all matters voted upon by shareholders, and a majority vote

required for all actions to be taken by shareholders.

In the event we liquidate,

dissolve or wind-up our operations, the holders of the common stock are entitled

to share equally and ratably in our assets, if any, remaining after the payment

of all our debts and liabilities and the liquidation preference of any shares

preferred stock that may then be outstanding.

The common stock has no preemptive

rights, no cumulative voting rights, and no redemption, sinking fund, or

conversion provisions.

Since the holders of common stock do not have cumulative

voting rights, holders of more than 50% of the outstanding shares can elect

of our Directors, and the holders of the remaining shares by themselves cannot

elect any Directors.

Holders of common stock are entitled to receive dividends,

if and when declared by the Board of Directors, out of funds legally available

for such purpose, subject to the dividend and liquidation rights of any

preferred stock that may then be outstanding.

never declared any cash dividends on our common stock.

We currently intend

retain future earnings, if any, to finance the expansion of our business.

result, we do not anticipate paying any cash dividends in the foreseeable

and Warrants:

31, 2008 there were no options or warrants outstanding to acquire shares of

Company’s common stock.

31, 2008 we have no convertible securities of the Company, except those

convertible securities as disclosed outstanding with SportsQuest, Inc.

of our Bylaws

bylaws may be adopted, amended or repealed by the affirmative vote of a majority

of our outstanding shares.

Subject to applicable law, our bylaws also may be

adopted, amended or repealed by our board of directors.

Due to the Company’s early-stage status, executive compensation

has been minimal and primarily equity-based.

No formal compensation programs are currently in place.

The Board has not established policies and practices (whether written

or otherwise) regarding the timing of option grants or other awards in relation to the release of material nonpublic information (“MNPI”)

and do not take MNPI into account when determining the timing and terms of stock option or other equity awards to executive officers.

The Company does not time the disclosure of MNPI, whether positive or negative , for the purpose of affecting the value of executive compensation.

Security Ownership of Certain Beneficial Owners and Management

and Related Stockholder Matters

Name of Officer/Director or Control Person

Affiliation with Company (e.g.

Officer Title /Director/Owner of more than 5%)

Residential Address (City / State Only)

Number of shares owned

Share type/class

Ownership Percentage of Class Outstanding

Zoran Cvetojevic

Chairman, Preferred Shareholder, Treasurer

West Palm Beach, Florida

Zoran Cvetojevic

Chairman, Preferred Shareholder, Treasurer

West Palm Beach, Florida

JEFFREY BURNS

THOMASVILLE, GA 31792-5088

ENERGY 101 CONSULTING

ALAN TUCKER - Ft.

Lauderdale, FL 33308

GRAND ISLAND, NY 14072-3009

JJM CONSULTING INC

ALAN TUCKER - Ft.

Lauderdale, FL 33308

BUFFALO, NY 14218-2107

Certain Relationships and Related Transactions, and Director

2007, Air Brook Limousine notified us that it had experienced extraordinary

increases in the cost of performing the agreements and advised us of its intent

to cancel the contracts.

As part of a settlement of issues, we entered into

Agreement and Plan of Reorganization dated March 8, 2007, pursuant to which,

among other things, we agreed that A.B.

Park & Fly would be merged with and

into a wholly-owned subsidiary of Air Brook Limousine, wherein the separate

existence of A.B.

Park & Fly would cease.

In consideration for the

preceding, Air Brook Limousine agreed to deliver to us 150,000 shares of our

common stock, which we canceled as outstanding shares.

This merger was completed

on March 15, 2007.

February 15, 2008, SportsQuest issued 500,000 of its common shares to a

SportsQuest Director as compensation for a value of $75,000, or $.15 per

16, 2007, Lextra Management Group, Inc., an event management company, acquired

51.16% of our issued and outstanding common stock pursuant to an Agreement

June 26, 2007 by and among Lextra, our company and certain of our principal

stockholders.

Pursuant to the terms of this agreement, at the closing, Lextra

acquired (a) 1,165,397 shares representing 51.16% of the issued and outstanding

shares of our common stock from the selling stockholders for an aggregate

purchase price of $116,500 and (b) an outstanding accounts receivable due to

Brook Limousine by us in the amount of $340,000.

At the closing, Air Brook

Limousine cancelled the agreement dated August 10, 1993 under which Air Brook

Limousine stipulated that it would fund our operations for as long as Air Brook

Limousine deemed necessary and as long as it was financially able.

Company has chosen to account for the acquisition of its wholly owned

subsidiary, ZCE, Inc., as an unconsolidated investment in the subsidiary as

Exchange Agreement and Bring Down and Amendment agreement is in question and

be settled or rescinded once the Company determines which course of action

the best interest of the Company and its shareholders during

January 1, 2008, the Company entered into a consulting agreement with Rick

Altmann, one of the Company’s directors.

The agreement is for a term of five

As compensation for services, he will receive a monthly fee of $6000,

payable on the first and 15 th

month for 2008, $7000 per month for 2009, and $8000 per month for 2010 and

The Company may pay up to a mutually agreeable amount of fees in

common stock of the Company.

The Consultant is responsible for all expenses

may be incurred in performing the consulting services, including, but not

limited to, travel, third party expenses, and copying and mailing expenses

unless otherwise pre-approved by the Company.

Altmann also received

of Common stock as compensation for serving as a Director.

January 8, 2008, the Company executed an Executive Employment Agreement with

President and Chief Executive Officer for a term of five years.

The agreement

provides for an annual base salary of $240,000, payable in accordance with

Company’s generally applicable payroll practices and policies, but not less

frequently than twice per month in arrears.

Annual base salary will increase

per year automatically.

Executive is also eligible to receive a bonus from the Company, and to

participate in any of the Company’s bonus plan(s) that may be adopted for the

benefit of executives of the Company.

The award of any discretionary bonus

this section shall be determined by the Board of Directors of the

Executive is also entitled to receive such stock options as may be granted

other executives of the Company as adopted by the Board of Directors.

signing bonus, the Company agreed to issue 100,000 shares of Series A

Convertible Preferred shares, convertible at the rate of one share of preferred

for each 500 shares of common stock of the Company, with voting rights as if

Executive has been serving the Company since August 17, 2007 through January

The Company has accrued the sum of $150,000 for the period and agrees

pay the accrued amount upon receiving funding in an amount sufficient to pay

The CEO of the Company has forgiven the accrual of unpaid compensation

as of May 31, 2008.

Executive and Executive’s dependants are eligible for medical health insurance

and Executive will receive five weeks of paid vacation after one year of

service, seven sick days, six personal days, and six major holidays per year

well as any other benefits that are available generally to other executives

Company shall pay or reimburse Executive for all reasonable expenses incurred

paid by the Executive in the performance of Executive’s duties.

16, 2007, 6,800,000 shares were issued for a value of $340,000 in exchange

release from debt to the Company’s affiliate.

October 31, 2007, there was a balance due to Zaring Cioffi Entertainment of

Pursuant to the Bring Down and Amendment, the Company would service

the debt of ZCE on a monthly basis until the registration statement was declared

effective by the SEC and the Company had received its third tranche of funding

in the amount of $500,000 under the callable notes dated August 17, 2007.

addition, the Company has the right of offset for the sum of $20,000 already

advanced to ZCE on August 30, 2007, before the closing.

ACCOUNTANT FEES AND SERVICES

aggregate fees billed by Kramer Weisman and Associates LLP for professional

services rendered for the audit of the Company’s annual financial statements for

the period ended May 31, 2008 approximate d

and $0.00 respectively.

The aggregate fees billed by Kramer Weisman and

Associates LLP for the

of the financial statements included in the Company’s Forms 10-Q for the period

ended May 31, 2008 approximated $0.00 per year.

Audit-Related

aggregate fees billed by Kramer Weisman and Associates LLP for assurance and

related services that are reasonably related to the performance of the audit

review of the Company’s financial statements for the period ended May 31, 2008,

and that are not disclosed in the paragraph captioned “Audit Fees” above, were

$7,500 and $0, respectively.

aggregate fees billed by Kramer Weisman and Associates LLP for professional

services rendered for tax compliance, tax advice and tax planning for the period

ended May 31, 2008 were $0.

aggregate fees billed Kramer Weisman and Associates LLP for products and

services, other than the services described in the paragraphs “Audit Fees,”

“Audit-Related Fees,” and “Tax Fees” above for the period ended May 31, 2008

approximated $0.00.

EXHIBITS AND REPORTS.

of Incorporation (1)

to Articles of Incorporation – Fourth Article (1)

to Articles of Incorporation – Name Change (1)

of Ethics (2)

of Independent Auditor

Certification

of Chief Executive Officer Pursuant to Section 302 of the Sarbanes

Certification

of Principal Accounting Officer Pursuant to Section 302 of the Sarbanes

Oxley Act (2)

Certification

of Chief Executive Officer Pursuant to Section 906 of the Sarbanes

Certification

of Principal Accounting Officer Pursuant to Section 906 of the Sarbanes

Oxley Act (2)

Committee Charter (2)

Compensations

Committee Charter (2)

The Company has relied on loans to fund operations.

Principal Accounting Fees and Services

The Company’s independent registered public accounting firm is

Aloba, Awomolo & Partners.

Audit fees consist primarily of services related to the annual audit

and financial statement preparation.

Exhibits, Financial Statement Schedules

(a) Financial Statements

Included in Item 8.

Certification of Chief Executive Officer Pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Certification of Chief Financial Officer Pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Certification of Chief Executive Officer Pursuant to 18 U.S.C.

Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Inline XBRL Taxonomy Extension Calculation Linkbase Document

Inline XBRL Taxonomy Extension Definition Linkbase Document

Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

Inline XBRL Taxonomy Extension Label Linkbase Document

Inline XBRL Taxonomy Extension Presentation Linkbase Document

Inline XBRL Taxonomy Extension Schema Document

Cover Page Interactive Data File (formatted in inline XBRL, and included in exhibit 101).

_______________________

Incorporated by reference to the same exhibit filed with the Company’s Annual

Report on Form 10-KSB for the year ending May 31, 2006.

accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934,

Registrant has duly caused this report to be signed on its behalf by the

undersigned, there unto duly authorized.

September 15, 2008

/s/ Thomas Kidd

President Chief Executive Officer (Principal

September 15, 2008

/s/ Thomas Kidd

Financial Officer

to the requirements of the Securities Exchange Act of 1934, this Report has

signed below by the following persons on behalf of the registrant and in the

capacities indicated on the 12 th

September 2008.

Chief Executive Officer, Principal Financial Officer and Director

Form 10-K Summary

SportsQuest, Inc.

is an early-stage company focused on franchise consulting

and lead generation services.

The Company has not generated revenues and continues to incur losses.

The Company’s strategy is to expand its platform and generate

revenue through consulting, advertising, and lead generation services.

However, significant risks remain, including the need for additional

capital and uncertainty regarding its ability to continue as a going concern.

Pursuant to the requirements of Section 13 or

15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,

thereunto duly authorized.

March 30, 2026

SportsQuest, Inc.

Irina Veselinovic

Principal Executive Officer and Principal Financial Officer

SPORTSQUEST, INC.

Audited Financial Statements

For the year ended December 31, 2025 &

Index to the Financial Statements

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of December 31, 2025 and 2024

Consolidated Statements of Operations for the Year Ended December 31, 2025 and 2024

Consolidated Statement of Changes in Stockholders’ Deficit for the Year Ended December 31, 2025 and 2024

Consolidated Statements of Cash Flows for the Year Ended December 31, 2025 and 2024

Notes to the Consolidated Financial Statements

ALOBA, AWOMOLO &

(Chartered Accountants)

4, Providence Court, Ajibade Bus Stop, Beside CocaCola Ibadan, Oyo State, Nigeria Tel:

08055439586, 08034725835

audits@alobaawomolo.org;

alobaawomolopartners@gmail.com;

www.alobaawomolo.org

REPORT OF INDEPENDENT

REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of SportsQuest, Inc.

Opinion on the Financial Statements

We have audited the accompanying balance sheet of SportsQuest,

(the Company) as of December 31, 2025, and the related statements of income, stockholders’ equity, and cash flows for the year

ended December 31, 2025, and the related notes (collectively referred to as the financial statements).

In our opinion, the financial statements present fairly,

in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash

flows for the year ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

Substantial Doubt about the Company’s Ability to Continue

as a Going Concern

The accompanying financial statements have been prepared

assuming that the Company will continue as a going concern.

As discussed in the financial statements, the Company has incurred recurring

losses, has a working capital deficiency, and has minimal cash resources, which raise substantial doubt about its ability to continue

as a going concern.

Management’s plans regarding these matters are also described in the financial statements.

The financial statements

do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the

Company’s management.

Our responsibility is to express an opinion on the Company’s financial statements based on our audits.

We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required

to be independent with respect to the Company in accordance with the U.S.

federal securities laws and the applicable rules and regulations

of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards

of the PCAOB.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements

are free of material misstatement, whether due to error or fraud.

The Company is not required to have, nor were we engaged to perform,

an audit of its internal control over financial reporting.

As part of our audits, we are required to obtain an understanding of internal

control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal

control over financial reporting.

Accordingly, we express no such opinion.

Our audits included performing procedures to assess the

risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those

Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating

the overall presentation of the financial statements.

We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current

period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate

to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex

We determined that there were no critical audit matters.

Aloba, Awomolo & Partners – PCAOB ID # 7275

We have served as the Company’s auditor since 2025.

Ibadan, Nigeria

March 27, 2026

SPORTSQUEST, INC.

BALANCE SHEETS

December 31, 2025

December 31, 2024

Current Assets

Cash and Bank

current assets

LIABILITIES AND STOCKHOLDERS' DEFICIENCY

Current Liabilities

Convertible notes payable

Accrued Interest Payable

Total current liabilities

Total other liabilities

TOTAL LIABILITIES

Stockholders' Equity

Preferred Stock Class A par value $ 0.001 - authorized 1,200,000

1,200,000 issued and outstanding

Preferred Stock Class B par value $ 0.001 - authorized 1,000,000 shares.

1,000,000 issued and outstanding

Common stock, par value $ 0.0001 - authorized 5,000,000,000 shares.

4,024,163,151 and 3,674,163,151 shares issued and outstanding as of December 31, 2025 and December 31, 2024 respectively

Additional paid-in-capital

Accumulated deficit

( 3,477,909 )

( 3,356,269 )

TOTAL STOCKHOLDERS' EQUITY

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

The accompanying notes

are an integral part of these financial statements

SPORTSQUEST, INC.

STATEMENTS OF OPERATIONS

THE YEAR ENDED DECEMBER 31, 2025

December 31, 2025

December 31, 2024

Operating revenue:

Total revenue

Operating expenses:

Administrative Expenses

Consulting Services

Interest Expense

Total operating expenses

Loss from operations

Other Income (expenses)

Gain/(Loss) from settlement/debt extinguishment

Total other income/(expense)

$ ( 121,640 )

$ ( 227,443 )

Net Loss Per Share

Basic and Diluted

$ ( 0.00006 )

Weighted Average Shares Outstanding

Basic and Diluted

3,849,163,151

3,674,163,151

The accompanying notes are an integral part

of these consolidated financial statements.

SPORTSQUEST, INC.

STATEMENTS OF STOCKHOLDERS’ EQUITY

FOR THE YEAR ENDED DECEMBER 31, 2025

Additional Paid-in

Balance – Balance Jan 1, 2024

2,444,363,151

( 3,128,826 )

Common stock issued

1,229,800,000

Preferred Stock (A)

Preferred Stock (B)

Additional paid in capital

Balance – December 31, 2024

3,674,163,151

( 3,356,269 )

Balance – Balance Jan 1, 2025

3,674,163,151

( 3,356,269 )

Common stock issued

Preferred Stock (A)

Preferred Stock (B)

Additional paid in capital

Balance – December 31, 2025

4,024,163,151

( 3,477,909 )

The accompanying notes are an integral part

of these financial statements.

SPORTSQUEST, INC.

STATEMENTS OF CASH FLOWS

FOR THE YEAR ENDED DECEMBER 31,2025

December 31, 2025

December 31, 2024

Cash flows from operating activities:

Net loss common stockholders

$ ( 121,640 )

$ ( 227,443 )

Adjustments to reconcile net loss to net cash used in operating activities:

Preferred stock issued for services

Accrued Interest and Payables

Net cash used in operating activities

Cash flows from investing activities

Net cash used in investing activities

Cash flows from financing activities

Convertible note payable

Additional paid in capital

Preferred Share Class A

Net cash provided by financing activities

Net increase in cash

Cash, beginning of period

Cash, end of period

The accompanying notes are an integral part

of these financial statements.

SPORTSQUEST, INC.

NOTES TO DECEMBER 31, 2025, AND 2024

CONSOLIDATED FINANCIAL STATEMENTS

Note 1 – Organization and Operations

Sportsquest Inc., a Delaware corporation, (the

“Company”) was formed under the laws of the State of Delaware on April 3, 1986.

Office address is located at 500 S Australian

Ave, 600 West Palm Beach FI 33401 USA.

The Sportsquest business was created to develop,

own and manage high end sports events and their operating entities, as well as executing a growth strategy involving acquisition of diverse

and effective sports marketing platforms.

SportsQuest was incorporated in April 3, 1986 in Delaware under the name Bay Head Ventures,

The Company has been managing the US Pro Golf Tour and anticipates it will continue to manage USPGT for the foreseeable future.

trades on the Pink Sheets under “SPQS.PK”.

SportsQuest holds significant value in content media and is refocusing is business

Note 2 – Summary of Significant Accounting

Basis of Presentation

The Company’s financial statements have

been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.

Principle of consolidation

The accompanying consolidated financial statements

include only the accounts of the parent company as of December 31, 2025, and 2024.

Use of Estimates and Assumptions and Critical

Accounting Estimates and Assumptions

The preparation of financial statements in

conformity with accounting principles generally accepted in the United States of America 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(s) of the financial statements and the reported amounts of revenues and expenses during the reporting Year(s).

accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and

judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the

estimate on financial condition or operating performance is material.

The Company’s critical accounting estimates and

assumptions affecting the financial statements were:

Assumption as a going concern :

Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

These significant accounting estimates or assumptions

bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates

or assumptions are difficult to measure or value.

Management bases its estimates on historical

experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under

the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are

not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates

utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions.

such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of

the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of

the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.

Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States

of America (U.S.

GAAP), and expands disclosures about fair value measurements.

To increase consistency and comparability in fair value measurements

and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques

used to measure fair value into three (3) broad levels.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted)

in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.

The three (3) levels of fair value

hierarchy defined by Paragraph 820-10-35-37 are described below:

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their

fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant

model assumption or input is unobservable.

The fair value hierarchy gives the highest priority

to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.

the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is

based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amount of the Company’s

financial assets and liabilities, such as cash, prepaid expenses, accounts payable and accrued expenses, approximate their fair value

because of the short maturity of those instruments.

Transactions involving related parties cannot

be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not

Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated

on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Cash Equivalents

For purposes of reporting within the statements

of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly

liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.

Property and Equipment

Property and equipment are recorded at cost.

Expenditures for major additions and betterments are capitalized.

Maintenance and repairs are charged to operations as incurred.

is calculated using the straight-line method over the estimated useful lives, which range from five (5) Year for computer equipment to

seven (7) Year for office furniture.

Upon sale or retirement of office equipment, the related cost and accumulated depreciation are removed

from the accounts and any gain or loss is reflected in statements of operations.

As of December 31, 2025, and 2024 the company has no

investment in Property and equipment.

Related Parties

The Company follows subtopic 850-10 of the FASB

Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Section 850-10-20 the related parties include:

affiliates of the Company;

entities for which investments in their equity securities

would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15,

to be accounted for by the equity method by the investing entity;

trusts for the benefit of employees, such as pension and profit-sharing

trusts that are managed by or under the trusteeship of management;

principal owners of the Company;

management of the Company;

other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies

of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests;

other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership

interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting

parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures

of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary

course of business.

However, disclosure of transactions that are eliminated in the preparation of financial statements is not required

in those statements.

The disclosures shall include:

the nature of

the relationship(s) involved;

a description of the transactions, including transactions to which no amounts or nominal amounts were

ascribed, for each of the Year for which income statements are presented, and such other information deemed necessary to an understanding

of the effects of the transactions on the financial statements;

the dollar amounts of transactions for each of the Year for which income

statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding Year;

amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and

manner of settlement.

Commitments and Contingencies

The Company follows subtopic 450-20 of the FASB

Accounting Standards Codification to report accounting for contingencies.

Certain conditions may exist as of the date the financial statements

are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to

The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.

loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings,

the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount

of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that

it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would

be accrued in the Company’s financial statements.

If the assessment indicates that a potential material loss contingency is not

probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate

of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally

not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Management does not believe, based upon

information available at this time that these matters will have a material adverse effect on the Company’s financial position, results

of operations or cash flows.

However, there is no assurance that such matters will not materially and adversely affect the Company’s

business, financial position, and results of operations or cash flows.

Revenue Recognition

The Company applies paragraph 605-10-S99-1 of

the FASB Accounting Standards Codification for revenue recognition.

The Company recognizes revenue when it is realized or realizable and

The Company considers revenue realized or realizable

and earned when all of the following criteria are met:

(i) persuasive evidence of an arrangement exists, (ii) the product has been shipped

or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably

The Company derives its revenues from sales contracts

with its customers with revenues being generated upon rendering of services.

Persuasive evidence of an arrangement is demonstrated via

service is considered provided when the service is delivered to the customers;

and the sales price to the customer is fixed upon

acceptance of the purchase order and there is no separate sales rebate, discount, or volume incentive.

A right of return exists for customers’

retainers that were received prior to commencement of services.

If a customer cancels a service contract subsequent to the commencement

date, the customer is entitled to a refund, except for services already provided.

Income Tax Provision

The Company accounts for income taxes under Section

740-10-31 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected

future tax consequences of events that have been included in the financial statements or tax returns.

Under this method, deferred tax assets and liabilities

are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect

for the Year in which the differences are expected to reverse.

Deferred tax assets are reduced by a valuation allowance to the extent

management concludes it is more likely than not that the assets will not be realized.

Deferred tax assets and liabilities are measured

using enacted tax rates expected to apply to taxable income in the Year in which those temporary differences are expected to be recovered

The effect on deferred tax assets and liabilities

of a change in tax rates is recognized in the statements of operations in the Year that includes the enactment date.

The Company adopted the provisions of paragraph

740-10-25-13 of the FASB Accounting Standards Codification.

Paragraph 740-10-25-13 addresses the determination of whether tax benefits

claimed or expected to be claimed on a tax return should be recorded in the financial statements.

Under paragraph 740-10-25-13, the Company

may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained

on examination by the taxing authorities, based on the technical merits of the position.

The tax benefits recognized in the financial statements

from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized

upon ultimate settlement.

Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income

taxes, accounting in interim Year and requires increased disclosures.

The estimated future tax effects of temporary

differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs

and carry-forwards.

The Company Periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides

valuation allowances as management deems necessary.

Management makes judgments as to the interpretation

of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability.

In addition, the Company

operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions.

In management’s opinion, adequate

provisions for income taxes have been made for all Year.

If actual taxable income by tax jurisdiction varies from estimates, additional

allowances or reversals of reserves may be necessary.

Uncertain Tax Positions

The Company did not take any uncertain tax positions

and had no unrecognized tax liabilities or benefits in accordance with the provisions of Section 740-10-25 at December 31, 2025, and 2024.

Earnings per Share

Earnings Per Share is the amount of earnings attributable

to each share of common stock.

For convenience, the term is used to refer to either earnings or loss per share.

Earnings per share (“EPS”)

is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.

Pursuant to ASC Paragraphs 260-10-45-10 through

260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number

of common shares outstanding (the denominator) during the Year.

Income available to common stockholders shall be computed by deducting

both the dividends declared in the Year on preferred stock (whether or not paid) and the dividends accumulated for the Year on cumulative

preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also

from net income.

The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to

include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued

during the Year to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement,

stock options or warrants.

Pursuant to ASC Paragraphs 260-10-45-45-21 through

260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security

The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected

in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8

through 55-11 require that another method be applied.

Equivalents of options and warrants include non-vested

stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23).

Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS.

Under the treasury

stock method:

Exercise of options and warrants shall be assumed at the beginning of the Year (or at time of issuance, if later) and

common shares shall be assumed to be issued.

The proceeds from the exercise shall be assumed to be used to purchase common stock at

the average market price during the Year.

(See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c.

The incremental shares (the difference

between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted

EPS computation.

There were no potential debt or equity instruments

issued and outstanding at any time during the year ended December 31, 2025 and 2024.

Cash Flows Reporting

The Company adopted paragraph 231-10-45-24 of

the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they

stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation

method (“Indirect method”) as defined by paragraph 231-10-45-25 of the FASB Accounting Standards Codification to report net

cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the

effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts

and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.

The Company reports

the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the

effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning

and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting

in cash receipts or payments in the Year pursuant to paragraph 831-231-45-1 of the FASB Accounting Standards Codification.

Income Taxes:

The Company accounts for income taxes under ASC 740, Income Taxes.

For the year ended December 31, 2025, the Company incurred a net loss of $121,640 and, therefore, has no current or deferred income tax

Income tax rate reconciliation:

Schedule of reconciliation of the income tax benefit

Loss before income taxes

Federal statutory rate

State taxes, net of federal benefit

Permanent differences

Effective income tax expense

The Company has net operating loss carry forwards for federal and state

purposes that may be used to offset future taxable income.

Deferred tax assets have been fully offset by a valuation allowance due to

uncertainty of realization.

Income taxes paid by jurisdiction:

$0 (no taxes paid during

Schedule of Note Payables As of December 31, 2025

January 18, 2022, SportsQuest, Inc signed a convertible loan agreement with Mina Mar Corporation a company located at 500 S Australian

Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 16,573 with 3 Year maturity from the date of the agreement .

January 19, 2022, SportsQuest, Inc signed a convertible loan agreement with Bayern Industries a company located at 15673 Southern Blvd,

Suite 107/104, Loxahatchee Groove, FL 33470 USA and obtained a loan of $ 17,800 with 3 Year maturity from the date of the agreement .

February 14, 2022, SportsQuest, Inc signed a convertible loan agreement with Worldways International Network a company located at 500

S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 7,400 with 3 Year maturity from the date of the agreement .

February 14, 2022, SportsQuest, Inc signed a convertible loan agreement with Saveene Corporation a company located at 500 S Australian

Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 5,000 with 3 Year maturity from the date of the agreement .

October 13, 2022, SportsQuest, Inc signed a convertible loan agreement with Zecevic M Custom Management on a company located at 15711

Grove Ln, Wellington, FL 33414, USA and obtained a loan of $ 4,500 with 3 Year maturity from the date of the agreement .

November 10, 2022, SportsQuest, Inc signed a convertible loan agreement with Mina Mar Corporation a company located at 500 S Australian

Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 15,000 with 3 Year maturity from the date of the agreement .

January 19, 2023, SportsQuest, Inc signed a convertible loan agreement with Worldways International Network a company located at 500

S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,000 with 3 Year maturity from the date of the agreement .

January 20, 2023, SportsQuest, Inc signed a convertible loan agreement with Zoran Cvetojevic a natural person located at Vladimira Rolovica

158, 11000 Belgrade, Serbia and obtained a loan of $ 67,500 with 3 Year maturity from the date of the agreement .

On April 4, 2023, SportsQuest, Inc signed a convertible loan agreement

with Zecevic M Custom Management on a company located at 15711 Grove Ln, Wellington, FL 33414, USA and obtained a loan of $ 3,500 with

3 Year maturity from the date of the agreement .

On June 30, 2023,

SportsQuest, Inc signed a convertible loan agreement with Emry Capital Group a company located

at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 3,000

Year maturity from the date of the agreement .

On July 13, 2023, SportsQuest, Inc signed a convertible loan agreement

with Bayern Industries a company located at 15673 Southern Blvd, Suite 107/104, Loxahatchee Groove, FL 33470 USA and obtained a loan of

$ 7,500 with 3 Year maturity from the date of the agreement .

On July 27, 2023, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 20,000 with 3

Year maturity from the date of the agreement .

On August 17, 2023, SportsQuest, Inc signed a convertible loan agreement

with Mina Mar Corporation a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 6,500 with

3 Year maturity from the date of the agreement .

On August 28, 2023, SportsQuest, Inc signed a convertible loan agreement

with Zecevic M Custom Management on a company located at 15711 Grove Ln, Wellington, FL 33414, USA and obtained a loan of $ 10,000 with

3 Year maturity from the date of the agreement .

On October 12, 2023, SportsQuest, Inc signed a convertible loan agreement

with Mina Mar Corporation a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 10,000 with

3 Year maturity from the date of the agreement .

On November 27, 2023, SportsQuest, Inc signed a convertible loan agreement

with Mina Mar Corporation a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 6,400 with

3 Year maturity from the date of the agreement .

On January 4th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Zecevic M Custom Management, a company located at 15711 Grove Ln, Wellington, FL 33414, USA and obtained a loan of $ 7,500 with 3

Year maturity from the date of the agreement .

On January 25th, 2024, SportsQuest, Inc signed a convertible loan

agreement with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 5,000

with 3 Year maturity from the date of the agreement .

On February 16th, 2024, SportsQuest, Inc signed a convertible loan

agreement with Zecevic M Custom Management a company located at 15711 Grove Ln, Wellington, FL 33414, USA and obtained a loan of $ 1,500

with 3 Year maturity from the date of the agreement .

On February 27th, 2024, SportsQuest, Inc signed a convertible loan

agreement with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500

with 3 Year maturity from the date of the agreement .

On March 13th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3

Year maturity from the date of the agreement .

On March 28th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3

Year maturity from the date of the agreement .

On April 15th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Saveen Com Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3 Year

maturity from the date of the agreement .

On May 28th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Zecevic M Custom Management a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500

with 3 Year maturity from the date of the agreement .

On June 13th, 2024, SportsQuest, Inc signed a convertible loan agreement

with Zecevic M Custom Management a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 7,500

with 3 Year maturity from the date of the agreement .

On October 28th, 2024, SportsQuest, Inc signed a convertible loan

agreement with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 7,500

with 3 Year maturity from the date of the agreement .

On December 11, 2024, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with

3 Year maturity from the date of the agreement .

On December 24, 2024, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 6,000 with

3 Year maturity from the date of the agreement .

On January 2, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 10,000 with

3 Year maturity from the date of the agreement .

On January 7, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 1,750 with

3 Year maturity from the date of the agreement .

On January 13, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 1,441 with

3 Year maturity from the date of the agreement .

On January 28, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 5,000 with

3 Year maturity from the date of the agreement .

On February 12, 2025, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 5,000 with 3

Year maturity from the date of the agreement .

On March 27, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 4,000 with

3 Year maturity from the date of the agreement .

On April 14, 2025, SportsQuest, Inc signed a convertible loan agreement

with Saveene company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3 Year maturity

from the date of the agreement .

On April 30, 2025, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3

Year maturity from the date of the agreement .

On May 27, 2025, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 3,000 with 3

Year maturity from the date of the agreement .

On June 11, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 14,000 with

3 Year maturity from the date of the agreement .

On June 26, 2025, SportsQuest, Inc signed a convertible loan agreement

with Bayern Industry LLC a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 1,500 with 3

Year maturity from the date of the agreement .

On July 28, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with

3 Year maturity from the date of the agreement .

On August 15, 2025, SportsQuest, Inc signed a convertible loan agreement

with Emry Capital Group a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with 3

Year maturity from the date of the agreement .

On August 26, 2025, SportsQuest, Inc signed a convertible loan agreement

with Bayern Industry LLC a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,800 with 3

Year maturity from the date of the agreement .

On October 14, 2025, SportsQuest, Inc signed a convertible loan agreement

with Saveene company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 1,500 with 3 Year maturity

from the date of the agreement .

On November 3, 2025, SportsQuest, Inc signed a convertible loan agreement

with Fransys Consulting Inc a company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 2,500 with

3 Year maturity from the date of the agreement .

On November 21, 2025, SportsQuest, Inc signed a convertible loan agreement

with Saveene company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 3,000 with 3 Year maturity

from the date of the agreement .

On November 26, 2025, SportsQuest, Inc signed a convertible loan agreement

with Saveene company located at 500 S Australian Ave., West Palm Beach FL 33401 USA and obtained a loan of $ 1,040 with 3 Year maturity

from the date of the agreement .

Subsequent Events

In accordance with

ASC Topic 855, “ Subsequent Events ”, which establishes general standards of accounting

for and disclosure of events that occur after the balance sheet date but before consolidated financial statements are issued, the Company

has evaluated all events or transactions that occurred after December 31, 2025, up through the date the Company issued the audited consolidated

financial statements and determined that there are no events to disclose.

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-K

Item 9A. Controls and Procedures