Annual Report for Fiscal Year Ending 09-30, 2025 (Form 10-K)

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

You should read the following discussion and analysis of our financial condition and results of operations together with our consolidated financial statements and the related notes and other financial information included elsewhere in this Prospectus. Some of the information contained in this discussion and analysis or set forth elsewhere in this Prospectus, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties. You should review the "Risk Factors" section of this Prospectus for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

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As of September 30, 2025 our cash balance was $20,000. We believe our cash balance is not sufficient to fund our limited levels of operations for a sustainable period of time. We have been utilizing funds received from our President and Director, as well as funds from the proceeds of shares issuance. Our officer and director has no commitment, arrangement or legal obligation to advance or loan funds to the company. In order to implement our plan of operations for the next twelve-month period, we require a minimum of $25,000 (approximately $15,000 of which are legal and registration fees for a public company) of funding from this offering. Being a development stage company, we have very limited operating history. After twelve months period we may need additional financing, for which we currently don't have any arrangements.

Our independent registered public accountant has issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. For the year ended September 30, 2025 we have incurred a loss of $312 with total accumulated deficit of $65,879; no significant revenue is anticipated until we complete our initial business development. There is no assurance we will ever reach that stage.

To meet our need for cash we are attempting to raise money from this offering. We believe that we will be able to raise enough money through this offering to expand our proposed operations, however there is no guarantee that we will stay in business after doing so. At the present time, we have not made any arrangements to raise additional cash, other than through this offering.

We are an "emerging growth company" as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not "emerging growth companies" including, but not limited to: not required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act; reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; exemptions from the requirements of holding an annual non-binding advisory vote on executive compensation and nonbinding stockholder approval of any golden parachute payments not previously approved. In addition, Section 107 of the JOBS Act also provides that an "emerging growth company" can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an "emerging growth company" can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to "opt out" of such extended transition period, and as a result, we will comply with new or revised accounting standards on the relevant dates on which adoption of such standards is required for non-emerging growth companies. Section 107 of the JOBS Act provides that our decision to opt out of the extended transition period for complying with new or revised accounting standards is irrevocable.

Results of Operations for the year ended September 30, 2025

For the year ended September 30, 2025, the Company recognized revenue of $19,985 from the sale of its proprietary web-based gaming application, which was designed and developed by the Company. The application was sold to a single commercial customer, and the transaction included the transfer of ownership and all related intellectual property rights.

Our total operating expenses of $20,297 were comprised of professional fees of $19,288 and general and administrative expenses of $1,009 as compared with total operating expenses of $20,967, which included $19,437 of professional fees and $1,530 in general and administrative expenses for the year ended September 30, 2024.

For the year ended September 30, 2025, cash used in operations was $312 compared with $20,726 for the fiscal year ended September 30, 2024. Difference from year to year due to higher revenue in the current year. The increase in revenue did not result in higher cash usage because the Company's product was developed by its directors and officers, who have not received compensation for their services during the period as the Company remains in the startup phase. Accordingly, no incremental costs of goods sold or operating expenses were incurred in connection with the revenue generated, and cash expenditures remained consistent year over year.

For the year ended September 30, 2025, cash generated from financing activities was $10,701 compared with $16,038 for the year ended September 30, 2024. Difference from year to year is primarily due to decrease in Director's Loan.

To date we have sold 7,825,000 shares of common stock.

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Activities to Date

The Company is an early-stage software development company focused on creating educational and gaming applications. The Company designs and develops gaming software for children, which is packaged and delivered as web-based applications. Since inception, we have developed and sold two games in packaged web-based format, generating total revenue of $24,985.

Our first software product, currently marketed under the working name "The Adventure of Giggly Numbers", is an educational and gaming platform designed to make learning mathematics more interactive and engaging for users.

We are also creating a second title, "Invisible Crypto-Coin", which remains under active development.

The Company has established its office and commenced operations, providing services to two customers to date. A substantial portion of our activities to date has been devoted to becoming a reporting public company, enabling us to access the capital markets to raise additional funds and expand our business.

The Company has developed a Plan of Operations outlining our strategy to enhance product development, increase market awareness, and support future growth initiatives. Our primary objective over the next twelve months is to secure additional financing to further develop our game portfolio, expand marketing efforts, and strengthen our operational infrastructure.

Plan of Operations

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of software; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

Off Balance Sheet Arrangements

We have no 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.

Material Commitments

As of the date of this Annual Report, we do not have any material commitments.

Purchase of Significant Equipment

We do not intend to purchase any significant equipment during the next twelve months.

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Liquidity and Capital Resources

As of September 30, 2025, the Company had $20,000 cash and current liabilities of $52,629 as compared with $9,611 of cash and $41,928 of current liabilities as of September 30, 2024. The net operating capital of the Company is not sufficient for the Company to remain operational long-term.

To meet our need for cash we are attempting to raise money through this Offering. We believe that we will be able to raise enough money through this Offering to expand our operations; however, there is no guarantee that business sustains long term. At the present time, we have not made any arrangements to raise additional cash, other than through this Offering.

We are an "emerging growth company" as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not "emerging growth companies" including, but not limited to: not required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act; reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; exemptions from the requirements of holding an annual non-binding advisory vote on executive compensation and nonbinding stockholder approval of any golden parachute payments not previously approved. In addition, Section 107 of the JOBS Act also provides that an "emerging growth company" can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an "emerging growth company" can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected under this section of the JOBS Act to maintain our status as an "emerging growth company" and take advantage of the JOBS Act provisions relating to complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act.

Going Concern Consideration

Our auditors have issued a "going concern" opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. The Company's cash position may not be sufficient to support its daily operations. No substantial revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. At this time, our only sources of cash are funds received from the Director's Loan, revenues generated from product sales, and proceeds from investments made in connection with this offering. We must raise cash to implement our strategy and stay in business. If we sell at least 25% of the shares in the offering we believe that we will have the resources to operate for the next 12 months, including for the costs associated with becoming a publicly reporting company. The company anticipates over the next 12 months the cost of being a reporting public company will be approximately $25,000.

Limited operating history and need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in start-up stage operations and have not generated any revenues. 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.