Financial Analysis

NOTE 13 COMMITMENTS AND CONTINGENCIES In the ordinary course of business, it is possible that the Company may be the subject of lawsuits and claims from time to time. The Companys management, with input from legal counsel, assesses such contingent liabilities, and such assessment inherently involves an exercise in judgment. In assessing loss contingencies related to legal proceedings pending against us or unasserted claims that may result in proceedings, 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 a probable and material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the financial statements. If the assessment indicates a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, is disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. The Company is not party to any pending or threatened litigation in connection with its principal business activities. …

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NOTE 6 DEBT AGREEMENTS Working Capital Funding Loans The Company finances short term working capital requirements in between capital raises by entering into secured borrowing agreements for which future receivables are pledged to repay these short-term obligations. Funding is generally nonrecourse one-time fixed amount financing arrangements and contain a performance and personal guarantee by the CEO and COO. Repayments are made generally on a weekly basis out of available daily deposits until the financing has been repaid in full. Future sales of revenues are not within the scope of ASC 860 (Transfers and Servicing of Financial Assets), as such these arrangements are accounted for under ASC 470 (Debt) as short term secured credit facilities. Accordingly, these secured borrowings are reported as short term financing on the balance sheet. Upon receipt of financing proceeds the Company recognizes a liability equal to the net proceeds received. Interest expense is recognized when payments are made under this arrangement. Interest is computed using the percentage purchased factor times the payment made under the agreement. Working capital funding loans consisted of the following: Schedule of working capital funding loans DECEMBER 31, 2025 2024 NewCo Capital Group Future Revenue Purchase Agreement dated March 3, 2023 (1) $ - $ 40,630 Parkside Funding Group LLC Revenue Purchase Agreement dated August 3, 2023 (2) - 49,284 Funding Futures Revenue Purchase Agreement dated February 27, …

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NOTE 9 INCOME TAXES The Companys deferred tax assets predominantly consist of temporary differences arising from net operating loss carryforwards, accrued compensation and shared based compensation. In assessing the ability to realize the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. A significant piece of objective negative evidence considered in managements evaluation of the realizability of its deferred tax assets was the limited financial history and forecasted losses during the first full year of operations of the Company. On the basis of this evaluation, management recorded a valuation allowance against all deferred tax assets as the ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the period in which these temporary differences become deductible. The Companys net deferred tax assets consisted of the following: Schedule of deferred tax assets DECEMBER 31, 2025 2024 (As Restated) Deferred tax assets: Net operating loss carryforward $ 1,832,186 $ 1,684,352 Share-based compensation 505,861 501,224 Charitable contributions 1,079 1,079 Total deferred tax assets $ 2,339,126 $ 2,186,655 Less: valuation allowance (2,275,710 ) (2,129,392 ) Total deferred tax assets, net $ 63,416 $ 57,263 Deferred tax liabilities: Depreciation $ 1,351 $ 1,351 Accrued compensation 62,065 55,912 Total deferred tax liabilities $ 63,416 $ 5 …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 8 OPERATING LEASE RIGHT OF USE ASSET AND LIABILITY On May 1, 2021, the Company entered into a 4 year office non-cancellable operating lease agreement commencing on June 16, 2021 and recorded a right of use asset and liability of $ 104,665 . On January 31, 2024, the Company abandoned its office space as part of its decision to transition to a remote working environment and entered into early lease termination negotiations with the landlord. On March 29, 2024, the Company finalized an early termination of its operating lease agreement with its landlord. Under the terms of the lease termination agreement dated March 29, 2024, the Company agreed to pay a lease termination fee of $ 33,895 , which is included on the balance sheet within accrued expenses. The Company and landlord agree to settle the lease termination fee in exchange for digital marketing services to be provided by the Company during the first quarter of 2024, after the landlord completes planned renovations to the building. The Company recognized a net loss of $ 29,242 under the caption Loss on termination of operating lease within the statement of operations for the year ended December 31, 2024. …

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New Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU is intended to enhance the transparency and decision usefulness of income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and can be applied either prospectively or retrospectively. The Company has adopted this ASU for the fiscal year 2025 and its adoption did not have a material impact on its financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement Reporting Comprehensive Income Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU is intended to enhance transparency of income statement disclosures primarily through additional disaggregation of relevant expense captions. In January 2025, the FASB issued ASU No. 2025-01, which revises the effective date of ASU No. 2024-03, to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The ASU allows prospective or retrospective application. The Company is currently evaluating the impact of this ASU …

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NOTE 5 RELATED PARTY TRANSACTIONS Employment Agreement On January 1, 2021, the Company entered into a 1-year employment agreement (Agreement) with Mr. Jason Wood, the Companys Chief Executive Officer (CEO). The Agreement renews automatically on an annual basis. If the CEO is terminated without cause, then the remaining current contract year shall be paid upon termination. The Company currently pays the CEOs personal expenses in lieu of a direct salary. Compensation paid to the CEO is set forth below: Schedule of employment agreement DECEMBER 31, 2025 2024 Base salary paid $ - $ - Automobile lease payments 5,901 31,185 Personal expenses paid on behalf of CEO 1,400 21,960 Interest Accrued or Paid on related party payable to CEO 50,000 50,000 Non-cash compensation - 10,391 Health insurance - 1,000 Apartment 4,327 23,704 Total $ 61,628 $ 138,240 All compensation paid to the CEO was classified as officer compensation within general and administrative expense in the statement of operations. Related Party Notes Payable (Pickpocket) On January 13, 2021, the Company entered into a share purchase agreement with the Companys CEO to acquire an 80% equity interest in Pickpocket Inc. (Pickpocket) for a purchase price of $ 1 million and paid consideration in the form of a promissory note bearing simple interest at a rate of 5% per annum. As of the date of acquisition, Pickpocket did not have any operations or significant assets. Upon acquisition, the Company expensed the purchase price as c …

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NOTE 4 SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Companys fiscal year end is December 31 st . Reportable Operating Segments The Company operates its digital marketing business as a single segment business. We consider a combination of factors when evaluating the composition of potential reportable segments, including the results regularly provided to our Chief Executive Officer, who is our chief operating decision maker (CODM), economic characteristics of our digital marketing services offered, classes of clients (when applicable), geographic considerations (e.g. United States versus the rest of the world), and regulatory environment considerations (if applicable). Development Stage Company The Company is a development stage company as defined in Accounting Standards Codification (ASC) 915 Development Stage Entities. The Company is devoting substantially all of its efforts on establishing the business and generating sufficient revenue to support its ongoing operations. All losses accumulated since inception have been considered as part of the Companys development stage activities. The Company has elected to adopt application of Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Compa …

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NOTE 10 CAPITAL STRUCTURE During the year ended December 31, 2025 and 2024, there were no equity transactions that could result in a change in control of the Company which would trigger any conversion provision contained within the Companys Convertible Note, Series A or B preferred stock agreements. The following is a description of the Companys equity instruments: Series A Preferred Stock The Company is authorized to issue 1 million shares $ 0.001 par value Series A preferred stock (Series A). The holder of Series A preferred stock is entity to 80% of all voting rights available at the time of any vote. In the event of liquidation or dissolution of the Company, the holders of Series A preferred stock are entitled to share ratably in all assets remaining after payment of liabilities and have no liquidation preferences. Holders of Series A preferred stock have a right to convert each share of Series A into five shares of common stock (or 5,000,000 shares of common stock). On December 1, 2020, the Company issued 1 million shares of Series A preferred stock to the CEO of the Company for no consideration. There were no changes in Series A shares during the years ended December 31, 2025 or 2024. Series B Preferred Stock The Company was authorized to issue 260,000 shares $ 0.001 par value Series B preferred stock (Series B). In September 2022, the Company increased the Series B preferred stock authorized shares to 560,000 . The holder of Series B preferred stock do not have any vot …

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NOTE 15 SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to the year ended December 31, 2025, to the date these financial statements were issued, and determined that the following subsequent events should be disclosed in these financial statements. On January 12, 2026, the Company entered into a convertible debt agreement with Labrys Fund II, L.P. The note has a 20% original OID for total face value of $ 120,750 ; and an additional interest charge of $ 14,490 at the time of issuance. The note matures on January 12, 2027 . The note requires seven fixed installments of $19,320 starting on July 12, 2026. The convertible note shall be eligible for a prepayment discount as follows: a 1% discount if repaid within 180 days of issuance; a 2% discount if repaid within 120 days of issuance; and a 3% discount if repaid within 60 days of issuance. This convertible debt instrument may be converted at the option of the noteholder in the event of a default at 65% of the market price (defined as the lowest trading price the prior 20 trading days) prior to conversion notice. A default trigger event may be one or more of the following: i) failure to repay principal and interest according to the terms of agreement, ii) failure to comply with the 1934 Act, iii) delisting, suspension or quotation of trading of common stock, iv) replacement of transfer agent without notice, v) cross default of other debt agreements, vi) failure to maintain the requ …

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NOTE 11 COMMITMENTS AND CONTINGENCIES In the ordinary course of business, it is possible that the Company may be the subject of lawsuits and claims from time to time. The Companys management, with input from legal counsel, assesses such contingent liabilities, and such assessment inherently involves an exercise in judgment. In assessing loss contingencies related to legal proceedings pending against us or unasserted claims that may result in proceedings, 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 a probable and material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the financial statements. If the assessment indicates a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, is disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. The Company is not currently party to any pending or threatened litigation in connection with its principal business activities. …

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NOTE 7 INCOME TAXES The Companys effective tax rate is 0% for the three month period ended March 31, 2026 and 2025, as the Company did not have any taxable income due to its continued net operating losses. The Companys deferred tax assets increased primarily due to its net operating losses, for which a full valuation allowance has been applied. There were no significant changes in the types of temporary differences which resulted in deferred taxes. The Company is not currently under examination by any federal, state or local tax authority in connection with their prior tax filings. …

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New Accounting Pronouncements The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company, except for those cited above.

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NOTE 4 RELATED PARTY TRANSACTIONS Employment Agreements On January 1, 2021, the Company entered into a 1-year employment agreement (Agreement) with Mr. Jason Wood, the Companys Chief Executive Officer (CEO). The Agreement renews automatically on an annual basis. If the CEO is terminated without cause, then the remaining current contract year shall be paid upon termination. The Company currently pays the CEOs personal living expenses in lieu of a direct salary. During the three month period ended March 31, 2026 and 2025, the Company paid compensation totaling approximately $ 13,072 and $ 6,455 , respectively. Related Party Notes Payable (Pickpocket) On January 13, 2021, the Company entered into a share purchase agreement with the Companys CEO to acquire an 80% equity interest in Pickpocket Inc. (Pickpocket) for a purchase price of $ 1 million and paid consideration in the form of a promissory note bearing simple interest at a rate of 5% per annum. As of the date of acquisition, Pickpocket did not have any operations or significant assets. Upon acquisition, the Company expensed the purchase price as compensation to the officer. The transaction was accounted for on a carryover basis as the CEO was the controlling shareholder in both entities. As of March 31, 2026 and December 31, 2025, the Company has accrued interest of $ 162,500 and $ 150,000 , respectively, included within accrued interest related party on the accompanying balance sheets. During the three month period ended M …

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NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Companys unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (SEC). Certain information and disclosures normally included in annual financial statements prepared in accordance with US GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these unaudited interim financial statements have been included. Such adjustments consist of normal recurring adjustments. These unaudited interim financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2025 as reported on Form 10-K/A. The results of operations for the three month period ended March 31, 2026 are not indicative of the results that may be expected for the full year. Reportable Operating Segments The Company operates its digital marketing business as a single segment business. The Company considers a combination of factors when evaluating the composition of potential reportable segments, including the results regularly provided to our Chief Executive Officer, who is our chief operating decision maker, economic characteristics of our digital marketing …

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NOTE 8 CAPITAL STRUCTURE During the three month period ended March 31, 2026, there were no equity transactions that could result in a change in control of the Company which would trigger any conversion provision contained within the Companys Convertible Note, Series A or B preferred stock agreements. The following is a description of the Companys equity instruments and changes during the quarter reporting periods: Series A Preferred Stock The Company is authorized to issue 1 million shares $0.001 par value Series A preferred stock (Series A). The holder of Series A preferred stock is entity to 80% of all voting rights available at the time of any vote. In the event of liquidation or dissolution of the Company, the holders of Series A preferred stock are entitled to share ratably in all assets remaining after payment of liabilities and have no liquidation preferences. Holders of Series A preferred stock have a right to convert each share of Series A into five shares of common stock (or 5,000,000 shares of common stock). On December 1, 2020, the Company issued 1 million shares of Series A preferred stock to the CEO of the Company for no consideration. There were no changes in Series A shares during the three month periods ended March 31, 2026 and 2025. As of March 31, 2026 and December 31, 2025, the Company had 1,000,000 shares of Series A Preferred Stock authorized, issued and outstanding. Series B Preferred Stock The Company was authorized to issue 260,000 shares $ 0.001 par …

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NOTE 12 SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to the three month period ended March 31, 2026, to the date these financial statements were issued, and determined that the following were material subsequent events to disclose in these financial statements. On May 15, 2026, the Company filed Form 8-K to report a restatement of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. These errors resulted from an inadvertent failure by management to obtain and review certain bank and credit card statements associated with accounts opened in mid-December 2025. The Company previously disclosed material weaknesses in policies and procedures, which includes opening and closing of accounts and ensuring adequate documentation is provided to the outside financial consultants that assist with preparing the financial statements. In connection with the identification of these errors, the Company delayed the completion of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, and filed a Form 12b-25 (Notice of Late Filing) with the Securities and Exchange Commission to provide notice of such delay to the SEC and its shareholders. The Company filed its Form 10-K/A with the SEC on June 4, 2026. On June 3, 2026, the Company executed a Strata equity put notice for $ 30,000 , pursuant to which the Company issued 200,000 shares of common stock. The Company used the proceeds to cover operating expenses …

SubsequentEventsTextBlock · excerpt; the full note is in the filing