Annual Report for Fiscal Year Ending December 31, 2025 (Form 10-K)

Management's Discussion and Analysis of Financial Condition and Results of Operations

This Form 10-K contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. For this purpose, any statements contained in this Form 10-K that are not statements of historical fact including, without limitation, statements under "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations" regarding the Company's financial position, business strategy and the plans and objectives of management for future operations, may be deemed to be forward-looking statements. Such forward-looking statements are based on the beliefs of management, as well as assumptions made by, and information currently available to, the Company's management. Actual results could differ materially from those contemplated by the forward-looking statements as a result of certain factors detailed in our filings with the SEC.

The following discussion and analysis of our financial condition and results of operations should be read in conjunction with the financial statements and the notes thereto contained elsewhere in this Report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements that involve risks and uncertainties.

Our auditors have issued a going concern opinion on the financial statements for the year ended December 31, 2025. This means that our auditors believe there is substantial doubt that we can continue as an ongoing business for the next twelve months from the date of issuance of these financial statements unless we obtain additional capital to pay our bills. This is because we have generated little revenue. Accordingly, we must raise cash from sources other than operations. Our only other source for cash at this time is investments by others in our company and the revenue we generate from the sales of our products. We must raise cash to continue our project and build our operations.

Plan of Operation - Milestones

We are at an early stage of our new business operations focusing on pre-installing games on mobile devices through our partnership with ViaOne Services. Over the next twelve months, our primary target milestones include:

1.	Create a partnership with a game developer and preinstall a game on thousands of ViaOne Services devices.
2.	Measure the results of pre-installing games through a series of controlled tests. Make adjustments as a result of the test.
3.	Seek additional game developers and publishers seeking player acquisition through having their game pre-installed on tens of thousands of devices.

Limited operating history and need for additional capital

There is limited historical financial information about us upon which to base an evaluation of our performance relating to our new business direction. We have generated little revenue. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

Results of Operations

December 31, 2025 as compared to December 31, 2024

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Working Capital

		December 31, 2025				December 31, 2024
Current Assets		$	91,115			$	91,857
Current Liabilities			1,198,806				977,539
Working Deficit		$	(1,107,691	)		$	(885,682	)

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Operating Revenues

We have generated $0 in revenue in 2025 and $443 in revenue in the fiscal year of 2024, which reflects a decrease of $433 or 100.00%. The decline in revenue is attributable to the Company's focus on developing a new game, Galactic Acres, and reduced activity on the Microbuddies game by customers. In Q3 2024, the Company sold all assets and proprietary technology related to MicroBuddies™, all owned Minecraft Servers, and Roblox because those assets failed to generate revenue and were not actively maintained by the Company.

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Operating Expenses and Net Loss

Operating expenses for the year ended December 31, 2025 were $231,854 compared with $949,434 for the year ended December 31, 2024. The decrease in operating expenses in the amount of $717,147 or -309.31% is primarily attributed to a decrease in general and administrative fees of approximately $122,000, a decrease in depreciation and amortization of approximately $20,000, offset by a decrease in software development costs of $168,000, and a decrease, in professional fees of approximately $403,000, attributed to reduced legal fees and reduced leased employee services.

During the year ended December 31, 2025, the Company recorded a net loss of $235,674 compared with a net loss of $962,963 for the year ended December 31, 2024. The decrease in net loss in the amount of $727,289 or -308.60% is attributed to a decrease in operating expenses of $717,147 as discussed above, a decrease in other income of approximately $10,000. The decrease in other income is attributed to other income of approximately $70,000 due to the write off of liabilities past the statute of limitations in 2024 compared to other income of $0 in 2025. In addition, we had a decrease in the impairment charge of approximately $88,000 due to the write off of intangible assets in 2024 compared to $0 in 2025. The Company directed its efforts toward the development of a new game, Galactic Acres, for which the internally developed software recorded as an intangible asset, was deemed impaired as of December 31, 2024. Additionally, the Company had a realized gain from the sale of digital assets and the selling off of all assets and proprietary technology related to MicroBuddies™, all owned Minecraft Servers, and Roblox because those assets failed to generate revenue and were not actively maintained by the Company.

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Liquidity and Capital Resources

As of December 31, 2025, the Company's cash balance consisted of $13,477 compared to cash balance of $14,499 as of December 31, 2024. The decrease in cash balance of $1,022 is primarily attributed to the continued decrease in day-to-day activities. As of December 31, 2025, the Company had $91,115 in total assets compared to total assets of $91,857 as at December 31, 2024. The slight decrease in total assets of $742 is primarily attributed to the decrease in the Company's operations in 2025.

As of December 31, 2025, the Company had total liabilities of $1,198,906 compared with total liabilities of $977,539 as of December 31, 2024. The increase in liabilities is primarily attributed to the increase in the amounts due to related party for the shared services agreement.

As of December 31, 2025, the Company has a working deficit of $1,107,691 compared with a working deficit of $885,682 as of December 31, 2024. The increase in the working deficit is ascribed to the utilization of cash for operational needs and an increase in the due to related party for the shared services.

Cash flow from Operating Activities

During the year ended December 31, 2025, the Company used $1,022 of cash for operating activities as compared to the cash usage of $281,217 for operating activities during the year ended December 31, 2024. The cash used during the year is attributed to the decrease in stock based compensations as well as the increase in accounts payable and accrued expenses and the amounts due to related party for the shared services.

Cash flow from Investing Activities

During the years ended December 31, 2025, the Company had $0 in cash used in investing activities compared to $8,510 in cash provided by investing activities for the year ended December 31, 2024. The decrease of $8,510 in cash used in investing activities is due to the lack of investing activities in 2025.

Going Concern

We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities. For these reasons, our auditors stated in their report on our audited financial statements that they have substantial doubt that we will be able to continue as a going concern for a period of one year from the issuance of these financial statements without further financing.

Off-Balance Sheet Arrangements

As of December 31, 2025, we have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Future Financings

We will continue to rely on equity sales of our shares to continue to fund our business operations. Issuance of additional shares will cause dilution to existing stockholders. Additionally, we will continue to rely on our related Company to provide services to us with flexible payment terms.

There is no assurance that we will achieve any additional sales of the equity securities or arrange for debt or other financing to fund our operations and other activities.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates we use to prepare our financial statements. Management's estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

Recently Issued Accounting Pronouncements

We have implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed. We do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Smaller Reporting Company Status

We are a "smaller reporting company", meaning that the market value of our stock held by non-affiliates plus the aggregate amount of gross proceeds to us as a result of the IPO is less than $700 million and our annual revenue was less than $100 million during the most recently completed fiscal year. We may continue to be a smaller reporting company if either (i) the market value of our stock held by non-affiliates is less than $250 million or (ii) our annual revenue was less than $100 million during the most recently completed fiscal year and the market value of our stock held by non-affiliates is less than $700 million. We may continue to rely on exemptions from certain disclosure requirements that are available to smaller reporting companies. Specifically, as a smaller reporting company we may choose to present only the two most recent fiscal years of audited financial statements in our Annual Report on Form 10-K, and have reduced disclosure obligations regarding executive compensation.